I use simple simulation of "hand moves".
I cannot create a test, where my program fail, but I have received
WA :-(
Could anyone tell me, where is my bug?

VAR A:Array[1..500,1..50] of integer;
    M,N:integer;

PROCEDURE ReadData;
var P,i,j:integer;
begin
  readln(M,N);
  for i:=1 to M do
  begin
    for j:=1 to N do read(A[i][j]);
    readln;
  end;
end;

FUNCTION MakeChanges(K,P:integer):longint;
var Sum:longint;
    C,i:integer;
    bool:boolean;
begin
  Sum:=0;
  repeat
    inc(Sum);
    C:=A[K][P];
    A[K][P]:=K;
    bool:=true;
    for i:=1 to N do
      if A[C][i]<>C then begin bool:=false; K:=C; P:=i; break end;
  until bool;
  MakeChanges:=Sum;
end;

PROCEDURE Process;
var i,j:integer;
    Sum:longint;
begin
  Sum:=0;
  for i:=1 to M do
    for j:=1 to N do
      if A[i][j]<>i then Sum:=Sum+MakeChanges(i,j);
  writeln(Sum);
end;

BEGIN
  ReadData;
  Process;
END.

For example, for this test:
4 1
2
1
4
3

The answer is 5, not 4.

Thanks, I ge AC, but I write new version of solution.
Simulations doesn't work!