use strict;
use warnings;

#definition AoA   
my $transaction_records = [
   [ 'Batch_Agency'         =>  [  1 ..   3] ],
   [ 'Batch_Date'           =>  [  4 ..  11] ],
   [ 'Batch_Type'           =>  [ 12 ..  12] ],
];
my $i = 0;

#build a map of column name to column
my $key_map = { map { $_->[0] => $i++ } @$transaction_records };

#then your rows could look like
my $row1  = [ 'agc', '05-JAN-2007', 'type'];
my $row2  = [ 'agc', '05-JAN-2007', 'type'];

#and you could access data like
$row1->[ $key_map->{Batch_Agency} ]  = 'abc';

#multiple rows could look like
my $rows = [  $row1, $row2];


for my $i ( 0,1,2) {
	print $transaction_records->[$i]->[0], " = ", $row1->[$i], "\n";
}