An allocation and control unit for allocating execution threads for a task to a plurality of auxiliary processing units and for controlling the parallel execution of said execution threads by said auxiliary processing units, the task being executed in a sequential manner by a main processing unit. The allocation and control unit includes means for managing auxiliary logical processing units, means for managing auxiliary physical processing units each corresponding to an auxiliary processing unit, and means for managing the auxiliary processing units. The means for managing the auxiliary processing units include means for allocating an auxiliary logical processing unit to an execution thread to be executed, and means for managing the correspondence between the auxiliary logical processing units and the auxiliary physical processing units. The auxiliary processing units execute in parallel the execution threads for the task by way of the auxiliary logical processing units, which are allocated as late as possible and freed as early as possible.