You can use the label option for already existing nodes or you can use new \nodes; in the example below I used both this approaches:
\documentclass{article}
\usepackage{tikz}
\usetikzlibrary{shapes,positioning,arrows,calc}
\begin{document}
\begin{tikzpicture}[stack/.style={
rectangle split, rectangle split parts=5, draw, anchor=center},
myarrow/.style={single arrow, draw=none}]
\node [stack] (ini) {$a=0$\nodepart{two}$b=10$%
\nodepart{three}$c=100$\nodepart{four}$d=-10$\nodepart{five}$\cdots$};
\node [draw,rectangle,align=left,right=of ini,label=above:{Computer Program}] (mid)
{instruction 0;\\ instruction 1;\\$\ldots$\\instruction $n$;};
\node [stack,right=of mid] (fin) {$a=10$\nodepart{two}$b=100$%
\nodepart{three}$c=-10$\nodepart{four}$d=110$\nodepart{five}$\cdots$};
\node [above=of ini,anchor=north,align=left] {Initial values of\\variables};
\node [above=of fin,anchor=north,align=left] {Final values of\\variables};
\node [myarrow,draw,anchor=west] at ($(ini.east)+(2.5pt,0)$) {\phantom{te}} ;
\node [myarrow,draw,anchor=west] at ($(mid.east)+(2.5pt,0)$) {\phantom{te}} ;
\end{tikzpicture}
\end{document}

A little additional example just to illustrate the two mentioned methods to place labels next to nodes (the second example requires the positioning library):
\documentclass{article}
\usepackage{tikz}
\usetikzlibrary{positioning}
\begin{document}
\begin{tikzpicture}[mynode/.style={draw, anchor=center}]
\node [mynode,label={label}] at (0,0) {test node};
\node [mynode,label=below:{label}] at (0,-2) {test node};
\node [mynode,label=west:{label}] at (0,-4) {test node};
\node [mynode,label=east:{label}] at (0,-6) {test node};
\node [mynode,label=east:{label1},label=west:{label2}] at (0,-8) {test node};
\node [mynode] at (6,0) (a) {test node};
\node [above=2mm of a] {label1};
\node [below right=2mm of a] {label2};
\node [below left=4mm of a] {label3};
\end{tikzpicture}
\end{document}

(a), then you can access the anchors with\node[above = 2mm of a.one] {description};which puts the node on top of the first box of the main node(a)– percusse Apr 21 '12 at 1:12