The efficient execution of applications on various heterogeneous resources is an emerging challenge in the heterogeneous landscape of ongoing processing architectures. Especially the assignment of available hardware resources to applications regarding to real time requirements, energy parameters, performance and suitability is a major academic mission. Based on a single-source C++ software application-only containing SYCL directives-processing elements are planned for different specialized accelerators (e.g. multicore processors, Graphics Processing Units (GPUs) and Field Programmable Gate Arrays (FPGAs)). The behavior of the execution on these different hardware resources is evaluated by hardware emulation. As a result, a behavioral survey is created. While taking additional user objectives and demands (e.g. execution time, hardware resources, power consumption, ...) into account, a virtual Heterogeneous System (vHS) is constructed and deployed inside a data center or resource-limited edge board. The achievement of high system utilization by dynamic task offloading between different accelerators as well as kernel migration is also considered through.