Solving the load allocation problem is an important issue for using and operating parallel machines. We start with a state of arts of this problem for distributed memory architectures; we focus on dynamic allocation, more exactly on load balancing for regular load. An originalload balancing strategy based on a generalized prefix calculation is proposed. This strategy is correct, exact and independent on the processors interconnexion network. A load balancing kernel is implemented. We continue our study with an analysis of the execution time of this strategy. The main result is that a Gumbel distribution law modelizes the maximal execution time. Based on this results we infer a decision policy for initiating and running the load balancing process. So the proposed load balancing algorithm is efficient. An application for mechanical process simulation (large-strain deformation and recrystallization) is developed. For this dynamic application we use our load balancing kernel and the initiation and decision policies. In practice the load balancing algorithm" is always correct, stable and efficient.