I think SQL::Template
might help you here. The SQL code is decoupled from your Perl-script and resides in an XML-file. The variable data is provided through a hash-reference.
A program should be light and agile, its subroutines connected like a string of pearls. The spirit and intent of the program should be retained throughout. There should be neither too little or too much, neither needless loops nor useless variables, neither lack of structure nor overwhelming rigidity." - The Tao of Programming, 4.1 - Geoffrey James
My blog: Imperial Deltronics