ose $fh; 

$format = '';

for my $i(0..scalar(@{$data[0]})-1){
  my $max = find_longest(map{$_->[$i]}@data);
  $format .= '%-'.$max.'s ';
}

for my $entry(@data){
  print sprintf($format . "<<\n",@$entry);
}

sub find_longest{
  my $longest = 0;
  for(@_){
      my $length = length($_);
      $longest = $length if($length > $longest);
  }

  return $longest;

fuer was steht :
Code  
ose $fh;  

sub find_longest{
   my $longest = 0;
   for(@_){
       my $length = length($_);
       $longest = $length if($length > $longest);
   }

    return $longest;
}

for my $i(0..scalar(@{$data[0]})-1){
    my $max = find_longest(map{$_->[$i]}@data);
    $format .= '%-'.$max.'s ';
}