Dear Hacker
I don't quite understand your problems with ForkManager

Leave "... and next;" as is. It is needed not to process child code in the parent process.
here is a working example

#! c:/perl/bin/perl.exe -w

use strict;
use Parallel::ForkManager;

my @ary         = (1..100);
my $count       = 1;
my $pm          = new Parallel::ForkManager(30);

foreach my $val (@ary) {
    $count++;
  $pm->start and next;

  print "Working on $val (count: $count)\n";

  open(ARY, ">child$count") or die $!;
  print ARY "$val, $count";
  close ARY;

  $pm->finish;
}
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