itterate over a directory

Windows platform
What I have: a directory called MFG that have 79 folders and these folder have sub folders.  In the folders and sub folders are files.
what I want:  in the end I need a one folder for every manufacturer with one index.txt and all pdf files.
example: MFG\KOHLER\INDEX.TXT
              MFG\KOHLER\FOO.PDF
              MFG\KOHLER\BAR.PDF
              MFG\KOHLER\etc...
         
I need to itterate through a directory structure and and list the files in an INDEX.txt and folders in a directory then MOVE the files to the BASE dir and RM the old folders.

The folowing script itterates through the dir but will not crawl into subdirs.  second, it does not output to a TXT or MOVE and delete old dirs...

this is urgent and technical. - 500 points.

(severly lacking somewhat useful base of a) script:
#!/usr/bin/perl

my $top = "C:/NETSHARE/PDF/MFG";

chdir ($top) || die "Cannot chdir to $top  ($!)";

foreach my $folder (grep { -d } glob "*") {
    print "Folder $folder =>\n";
   
    my $dir = "$top/$folder";
    chdir ($dir) || die "Cannot chdir to $dir  ($!)";
    foreach my $file (grep { -f } glob "*") {     # consider files only
        print "\tFile $file\n";
    }
}