More and more computers use hybrid architectures combin-ing multi-core processors and hardware accelerators like GPUs (Graphics Processing Units). We present in this paper a new method for scheduling efficiently parallel applications with $m$ CPUs and $k$ GPUs, where each task of the application can be processed either on a core (CPU) or on a GPU. The objective is to minimize the makespan. The corresponding scheduling problem is NP-hard, we propose an efficient approximation algorithm which achieves an approximation ratio of $\frac{4}{3} + \frac{1}{3k}$ . We first detail and analyze the method, based on a dual approximation scheme, that uses a dynamic programming scheme to balance evenly the load between the heterogeneous resources. Finally, we run some simulations based on realistic benchmarks and compare the solution obtained by a relaxed version of this method to the one provided by a classical greedy algorithm and to lower bounds on the value of the optimal makespan.