A significant computational gain can be achieved through concurrent programming by exploiting parallel and distributed processing capabilities of current computer system architectures. The performance evaluation and quantitative analysis of such systems have become important due to the multiplicity of the component parts and the complexity of their functioning. In this paper an approximate method is developed for the analysis of general queueing network models of computer systems with variable concurrency and synchronisation structures. It is based on the maximum entropy algorithm and the notion of surrogate delays. Numerical examples illustrate the capability of the proposed algorithm in comparison to simulation.