Initial stage in abroad investments, enterprises send the original managerial cadre to the overseas subsidiary company. However, as enterprises operate to a certain degree, they will appoint the managerial cadre of local employee in order to match the economy effective and the long time plan. This thesis discusses ethnic division of labor and position attainment by different ethnic groups in Taiwanese-owned factories in Vietnam. And try to explore the rationales of selecting managerial staffs, except the cost factors is considered, the social and ethnic factors also play crucial roles. The data of this thesis was collected by interviewing Taiwanese businessmen and professional managers in Vietnam.