In order to enjoy performance improvement effects of
variable computation time arithmetic units in a system level,
we propose a new synchronous control unit design methodology
for dataflow graphs under allocation of a telescopic
arithmetic unit which is one of well-known synchronous
variable computation time arithmetic units. The proposed
method generates an independent synchronous controller
for each component arithmetic unit, and builds a distributed
synchronous control unit through integrating derived controllers.
The distributed structure of a final synchronous
control unit maximizes performance improvement effect of
telescopic arithmetic units through a complete preservation
of original concurrency among operations.