Can't call method "value" on an undefined value at process_file.pl line 44.
file is CVS
cell is ifdfdxrfmp.ksh

#################################
#    process_file.pl        #         
#################################

#!/user/bin/perl -w

use strict;
use Spreadsheet::ParseExcel;
use Net::SMTP;

#Parse excel file
#Replace Perl_test.xls with the excel filename
my $parser = Spreadsheet::ParseExcel->new();
my $workbook = $parser->parse("Perl_test.xls");

#Get tag from excel cell N9
my $worksheet = $workbook->worksheet('Scripts');
my $tagcell = $worksheet->get_cell(8, 13);
my $tag = $tagcell->value();

#Get checkout dir from excell cell O9
my $dircell = $worksheet->get_cell(8, 14);
my $dir = $dircell->value();

system("date +%m/%d/%Y' '%T >> process_file_log"); 
system("echo the tag is $tag >> process_file_log");
system("echo the checkout dir is $dir >> process_file_log");

#If checkout dir starts with "/", then abort and send email with error
if ($dir =~ /^\//) {
    system("echo 'Error: The checkout dir starts with /' > error_log");
}
else {
    #Run CVS check out command
    system ("echo Checking out files from CVS ... >> process_file_log");
    system("cvs co -r $tag $dir >> process_file_log");
    
    #Compare files with the files listed from cell L9 to L58
    foreach my $file (glob("$dir/*")) {
        $file =~s/.*\///;
        print "file is $file\n";
        foreach my $row (8..57) {
            my $fcell = $worksheet->get_cell($row, 11);
            my $name = $fcell->value();
            print "cell is $name\n";
            
            #If file name is the same
            if ($file eq $name) {
                my $targetcell = $worksheet->get_cell($row, 15);
                my $target = $targetcell->value();
                print "target dir is $target\n";
                system("mkdir -p $target");

                #If file with same name already exists
                foreach my $f (glob("$target/*")) {
                    $f =~ s/.*\///;    
                    if ($f eq $file) {
                        print "$f already exists \n";
                        #Current date and time
                        my ($sec, $min, $hour, $mday, $mon, $year) = localtime(time);
                        $mon  += 1;
                        $year += 1900;
                        my $time = (sprintf "%02d%02d", $hour, $min);
                        my $date = $year.$mon.$mday.$time;
                        my $new = $f.".B".$date;
                        system("echo $f already exists >> process_file_log");                        
                        system("echo Renaming $f to $new >> process_file_log");
                        system("mv $target/$f $target/$new");
                        last;
                    }
                }
                
                #Copy checked out file to target dir
                system("echo Copying $file to $target/ >> process_file_log");
                system("cp $dir/$file $target/");
                                                    
                #If file ends with .ksh, .sh or .pl
                #Then chmod 750
                system("echo Changing the permission of $file >> process_file_log");
                if ($file =~ /\.ksh/) {
                    system("chmod 750 $target/$file");
                }
                elsif ($file =~ /\.sh/) {
                    system("chmod 750 $target/$file");
                }
                elsif ($file =~ /\.PL/) {
                    system("chmod 750 $target/$file");
                }
                #Else chmod 660
                else {
                    system("chmod 660 $target/$file");
                }
                #Assign owner and group        
                system("echo Changing the owner and group of $file >> process_file_log");        
                system("chown ifstech $target/$file");
                system("chgrp support $target/$file");
                
            }
        }
    }
}
system("echo '==============================================================================>' >> process_file_log");

#Send email if there is an error
open( my $error, "<error_log");
my @log = <$error>;
if (scalar(@log) == 0) {
    close $error;
}
else {
    #Define the mail settings here
    my $mailhost = '10.201.40.28'; 
    my $sender = 'sender@domain.com';
    my $recipient = 'receiver@domain.com';
    
    my $smtp = Net::SMTP->new("$mailhost");
    
    #Mail header and body    
    my $subject = 'Error message';
    $smtp->mail("$sender");
    $smtp->to($recipient);
    $smtp->data();
    $smtp->datasend("To: $recipient \n");
    $smtp->datasend("From: $sender \n");
    $smtp->datasend("Subject: $subject \n" );
    $smtp->datasend("\n");
    $smtp->datasend("@log");
    $smtp->datasend("\n");
    $smtp->dataend();
    $smtp->quit;

    close $error;
}