Building a cost calculus for a parallel program development environmen
t is difficult because of the many degrees of freedom available in par
allel implementations and because of difficulties with compositionalit
y. We present a strategy for building cost calculi for skeleton-based
programming languages which can be used for derivational software deve
lopment and which deals in a pragmatic way with the difficulties of co
mposition. The approach is illustrated for the Bird-Meertens theory of
lists, a parallel functional language with an associated equational t
ransformation system. (C) 1995 Academic Press, Inc.