I attached a paper describing an analytical model for GPUs:
Sunpyo Hong, Hyesoon Kim, "An Analytical Model for a GPU Architecture
with Memory-level and Thread-level Parallelism Awareness", to appear in
Proceedings of the 36th International Symposium on Computer Architecture
(ISCA), Austin, TX, June 2009.
"NVIDIA's Experience with Open64":
http://www.capsl.udel.edu/conferences/open64/2008/
Hope this information is useful.
Best regards,
Zhenyu