A method and system for allocating programming objects of a control program configured to control a distributed control system having a plurality of distributed control modules. A graph model of the distributed control system is constructed which represents all the possible allocations of the control program's virtual programming objects to the processing resources associated with the system's control modules. A maximum matching algorithm is applied to the graph model to determine an optimum allocation, which, for instance, may be the allocation that provides the maximum benefit. The system and method also provide for intervention by the user to refine or "tune" the allocation process. Further, the system and method provide for iteratively solving the graph matching problem, thus reducing the computation time for allocating the programming objects of a complex distributed control system