Cardiac electrophysiology studies often use simulation to predict how cardiac will behave under various conditions. To observe the cardiac tissue movement, it needs to use the high--resolution heart mesh with a sophisticated and large number of nodes. The higher resolution mesh is, the more computation time is needed. To improve computation speed and performance, parallel processing using multi-core processes and network computing resources is performed. In this study, we compared the computational speeds of CPU parallelization and GPU parallelization in virtual heart simulation for efficiently calculating a series of ordinary differential equations (ODE) and partial differential equations (PDE) and determined the optimal CPU and GPU parallelization architecture. We used 2D tissue model and 3D ventricular model to compared the computation performance. Then, we measured the time required to the calculation of ODEs and PDEs, respectively. In conclusion, for the most efficient computation, using GPU parallelization rather than CPU parallelization can improve performance by 4.3 times and 2.3 times in calculations of ODEs and PDE, respectively. In CPU parallelization, it is best to use the number of processors just before the communication cost between each processor is incurred.