This article introduces the first automatic analysis for deriving bounds on the worst-case evaluation cost of parallel first-order functional programs. The analysis is performed by a novel type system for amortized resource analysis. The main innovation is a technique that separates the reasoning about sizes of data structures and evaluation cost within the same framework. The cost semantics of parallel programs is based on call-by-value evaluation and the standard cost measures work and depth. A soundness proof of the type system establishes the correctness of the derived cost bounds with respect to the cost semantics. The derived bounds are multivariate resource polynomials which depend on the sizes of the arguments of a function.
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