Mathematical representation

I want to partition nxm matrix for p,number of processors. m value will loop from 1 to m (such as 1:m/p:m). Please could any one help to represent this mathematically (with mathematical symbols / equations) such that the codistributed function will be satisfied? I need a generic formula to explain the partition for any given matrix and CPUs used. For instance i have 366 x 92160 for 8 processors. But I actually need to use variables in the formula.

Is it possible to have access to the mathematical formula guiding Matlab functions or where else can this be found?