This paper presents a high-level test synthesis algorithm for operation scheduling and data path allocation. Contrary to other works in which scheduling and allocation are performed independently, our approach integrates these two tasks by performing them simultaneously so that the effects of scheduling and allocation on testability are exploited more effectively. The approach is based on an algorithm which applies a sequence of semantics-preserving transformations to a design to generate an efficient RT level implementation from a VHDL behavioral specification. Experimental results show the advantages of the proposed algorithm.