The optimal resources allocation to tasks was the primary objective of the research dealing with scheduling problems. These problems are characterized by their complexity, known as NP-hard in most cases. Currently with the evolution of technology, classical methods are inadequate because they degrade system performance (inflexibility, inefficient resources using policy, etc.). In the context of parallel and distributed systems, several computing units process multitasking applications in concurrent way. Main goal of such process is to schedule tasks and map them on the appropriate machines to achieve the optimal overall system performance (Minimize the Make-span and balance the load among the machines). In this paper we present a Time Petri Net (TPN) based approach to solve the scheduling problem by mapping each entity (tasks, resources and constraints) to correspondent one in the TPN. In this case, the scheduling problem can be reduced to finding an optimal sequence of transitions leading from an initial marking to a final one. Our approach improves the classical mapping algorithms by introducing a control over resources allocation and by taking into consideration the resource balancing aspect leading to an acceptable state of the system. The approach is applied to a specific class of problems where the machines are parallel and identical. This class is analyzed by using the TiNA (Time Net Analyzer) tool software developed in the LAAS laboratory (Toulouse, France).