In a dynamical system, the momenta of inertia and the effective masses are not adiabatic quantities, but are dynamical ones that depend on the dissipated energy accumulated during motion. However, these parameters are calculated for adiabatic nuclear systems, leaving no room for dissipated energy. In this work, a formalism is elaborated in order to derive simultaneously the nuclear momenta of inertia and the effective masses by taking into account the appearance of dissipated energy for large amplitude motion of the nuclear system. The expressions that define the inertia are obtained from the variational principle. The same principle manages the time dependent pairing equations, offering estimations of the averaged dissipation energy for large amplitude motions. The model is applied to 232Th fission. The fission barrier was calculated along the least action trajectory. The dissipation energy, effective mass and moment of inertia are determined for different values of the collective velocities. The dissipation increases with the internuclear velocity in binary disintegration processes and modifies the effective mass parameters. We observed that the inertia decreases as long as the collective velocity increases to some moderate values and begins to grow for larger collective velocities. So, a dependence between the cranking mass parameters and the intrinsic excitation energy is evidenced. In order to investigate the overall effect, the half-lives are predicted for adiabatic and dynamics simulations.