This work focuses on a methodology for the analysis of structures based on the Finite Element Method (FEM) using on its implementation object-oriented programming techniques, together with parallel programming. The usage of object-oriented programming techniques allows the implementation of a compact, portable and of easily adaptable source code. The implementation was carried out using C++ language, which has the main features of the object-oriented programming, such as inheritance, polymorphism and operator overloading, and the MPI library for parallel computing. The procedures taken into account on object-oriented implementations for analysis of structures using the Finite Element Method are presented, followed by the modifications needed for including parallel computing, using two strategies. Also, the large amount of matrix operations involved on the structures analysis using Finite Element Method motivated the development of a class library which represents such operations. The examples presented have the purpose of verify the accuracy of the results obtained with the code, and the advantages of the use of object-oriented programming and parallel computing.