Non-spherical dynamical approximations and models for gravitational co
llapse are used to extend the well-known Press & Schechter (PS) approa
ch, in order to determine analytical expressions for the mass function
of cosmic structures. The problem is rigorously set up by considering
the intrinsic Lagrangian nature of the mass function. The Zel'dovich
approximation (ZEL), a ZEL-based model and the homogeneous ellipsodail
collapse model are used to predict the collapse time of a mass elemen
t. It results that more large-mass objects are expected to form than t
he usual PS relation. In particular, it can be dynamically explained w
hy lower delta(c) values are found to fit the results of several N-bod
y simulations.