Are this and "write once, run anywhere" homework questions?
Anyway. A shell script is better suited to the task than a Perl script for example if the whole process is just a single pipe in which the data flows. The following shell script is what I consider borderline:
#!/usr/bin/ksh
ZR=$1
./dump_abrechnungssatz.pl --delimiter ";" --columns COL1,COL2,COL5 ../
+INPUT/FOO/X06*$ZR*[0-9].gz \
| grep -v ";[+]0000000000000,000000" \
| grep -v ";1;" \
| cut -d ";" -f 1,2,3 \
| sort -u \
>../OUTPUT/FOO_bn_kst_$ZR.csv