  In the recent years it can be observed increasing popularity of parallel
processing using multi-core processors, local clusters, GPU and others.
Moreover, currently one of the main requirements the IT users is the reduction
of maintaining cost of the computer infrastructure. It causes that the
performance evaluation of the parallel applications becomes one of the most
important problem. Then obtained results allows efficient use of available
resources. In traditional methods of performance evaluation the results are
based on wall-clock time measurements. This approach requires consecutive
application executions and includes a time-consuming data analysis. In the
paper an alternative approach is proposed. The decomposition of parallel
application execution time onto computation time and overheads related to
parallel execution is use to calculate the granularity of application and then
determine its efficiency. Finally the application scalability can be evaluates.
