Cut a song Into Equal parts?

Hi i've recently created a Multi Editor Project and i need to cut a song into equal parts which formula should i use to do that quickly?

Or is there any software that does that?

The method i've been using its.

A = Time
B = Parts
C = Secs

X / B = C

But it dosen't give me equal parts. : (

Couple of miliseconds.. but fixed that already by using mp4 cutter joiner..

Thnx anyway.