How do you find delay in microcontroller programs

to count the no of instructions and delay which is given by programmer and loop instruction is multiplyed by the no of times loop is running. because the controller is specified. each controller is some limit in ATMEGA8515 MICROCONTROLLER IS EXECUTE 100000 MILLION INSTRUCTION PER SEC LIKE THAT WE CAN COUNT THE DELAY IN MICROCONTROLLER. BY SUNIL PATIDAR