#!/usr/bin/perl
use warnings;
#use strict;
use Encode qw(encode decode);

my $enc = 'utf-8'; 
my $germanText = 'Fräsen und ndk (Kamera - Fräsaufnahme)';

my $germ_str = decode($enc, $germanText);
my $g8txt = encode($enc, $germanText);

print encode($enc, $germanText); 
print encode($enc, $germ_str); 


$xl_form = "C:/tmp/german.xls";
use Win32::OLE qw(in with);
use Win32::OLE::Const 'Microsoft Excel';

	$Excel = Win32::OLE->GetActiveObject('Excel.Application')
		|| Win32::OLE->new('Excel.Application', 'Quit');

	$Excel->{DisplayAlerts} = 1;
	$Book = $Excel->Workbooks->Open($xl_form);
	$Sheet = $Book->Worksheets("DRC");
    
	$Sheet->Range("B2")->{Value} = $germanText;			
	$Sheet->Range("B3")->{Value} = $germ_str;			
	$Sheet->Range("B4")->{Value} = $g8txt;