The operation in assignment of manpower needs in the country is still in the primary stage. The present implementation of labor ordinance does not have effective regulations and it is not so clear. Therefore it easily creates confusion and attribution of responsibility problems. Aside from these, enterprise does not have a set of effective operation method in allocation between regular employee and assignment of manpower needs. Therefore, the present stage in the allocation of manpower is mostly the line aspect of thinking mode. Due to the lack of whole value concept in system thinking therefore the allocation between regular employee and assignment of manpower needs create unharmonious phenomenon which bring about the enterprise in assignment of manpower needs that the cost of personnel expenses did not decrease but increases. Because the method in allocation of manpower in production line and the variation of customer order that it must be a development variation. Therefore, we must depend in the complete system thinking and setting of strategy in order to let the interaction relationship of both party reaches the optimum. The aim of this research is to use the strategy map and the method of System Dynamics to proceed in the regulation, simulation and testing in order to analyze in finding the most suitable allocation method between regular employee and assignment of manpower needs. Due to the direct production manpower and the existence of enterprises, the lasting of enterprises are closely related. But in the general enterprises toward the strategy in allocation of direct manpower and implementation still use the direct line of thinking method. Therefore it is very difficult to handle the development variation of environment. It is only adequately let the manpower resources strategy of enterprises to draw a casual loop map then use the related aspect of strategy map. Thru the emphasis of relationship between manpower resource strategy and enterprises strategy then use the System Dynamics to establish model. At the same time, perform the simulation of development and analysis in order to assist the company cases in manpower development allocation strategy more effective. This research is base on the research aim, confer documents, research of company cases, cost and effect related feedback analysis. System Dynamics establishes the subject pattern, testing, situation and policy simulation, analysis, conferment that sum up and arrange the conclusion of this research. 1. Flexibility of Manpower Resource Strategy: Assignment of personnel will let the company cases in the aspect of using manpower to have flexibility and decrease the cost of personnel expenses. At the same time, the same line of enterprises will have more competition and greater survival space. 2. Drawing of Manpower Resources Strategy Map: strategy map can help enterprises ¡§focusing¡¨ and ¡§connection¡¨ in setting the strategy. It can let all personnel clearly understand the target and direction of the strategy. At the same, in the setting of model, thru the strategy map can set the bounder of the system. 3. Using System Thinking to establish the cost and effect feedback map and System Dynamics Pattern: Thru the system thinking pattern of the System Dynamics draw the cost and effect feedback map. Aside that it can test the general thinking and direct thinking. It also can let the system to have more intersystem relationship. 4. Let the Simulation Result of the System Dynamics Serves as Reference of the Enterprises Manpower Strategy Regulations: using system thinking to establish system pattern, thru the testing of pattern, simulation and analysis, use the result of simulation to provide enterprises as reference in setting the direct manpower resource strategy regulations. Using the Simulation Testing of the System Dynamics to find for the Most Suitable Solution in the System: Thru the development simulation of the system pattern, we can find out the most suitable solution that belongs to the enterprises.