I case anyone reading this does not know what "flutter" is, it is when a control surface in response to some upsetting force starts to move about its hinge point in a divergent fashion. That is, normally a control surface fairs itself with the airflow. as the airflow speed over the surface increases it can reach a point when the control surface moves in the airflow and this in turn bends the wing it is attached to. and the condition increases until it stabalises or the wing comes off. Mass balance is a heavy weight that stops the control surface from fluttering, moving up and down quickly.
Go to utube and select "how to break a gliders wing" for a demonstration of flutter.
The reason that there is calculation required is so that the least weight possible is used to damp out the effect.