This thesis proposes a new paradigm that abstracts the architecture of computer systems for representing virtual machines’ applications. Current applications are based on abstraction of machine’s instructions and on an execution model that reflects operations of these instructions on the target machine. While these two models are efficient to make applications portable across a wide range of systems, they do not express concurrency between instructions. Expressing concurrency is yet essential to optimize processing of application as the number of processing units is increasing in computer systems. We first develop a “universal” representation of applications for virtual machines based on dataflow graph modeling. Thus, an application is modeled by a directed graph where vertices are computation units (the actors) and edges represent the flow of data between vertices. Each processing units can be treated apart independently on separate resources. Concurrency in the instructions is then made explicitly. Exploit this new description formalism of applications requires a change in programming rules. To that purpose, we introduce and define a “Minimal and Canonical Representation” of actors. It is both based on actor-oriented programming and on instructions ‘abstraction used in existing Virtual Machines. Our major contribution, which incorporates the two new representations proposed, is the development of a “Universal Virtual Machine” (UVM) for managing specific mechanisms of adaptation, optimization and scheduling based on the Low-Level Virtual Machine (LLVM) infrastructure. The relevance of the MVU is demonstrated on the MPEG Reconfigurable Video Coding standard. In fact, MPEG RVC provides decoder’s reference application compliant with the MPEG-4 part 2 Simple Profile in the form of dataflow graph. One application of this thesis is a new dataflow description of a decoder compliant with the MPEG-4 part 10 Constrained Baseline Profile, which is twice as complex as the reference MPEG RVC application. Experimental results show a gain in performance close to double on a two cores compare to a single core execution. Developed optimizations result in a gain on performance of 25% for compile times reduced by half. The work developed demonstrates the operational nature of this standard and offers a universal framework which exceeds the field of video domain (3D, sound, picture...)