21世紀是全球化、經濟、知識和創新的重要的時代。台灣在社會的轉型、家庭結構的變化以及雙薪家庭增加的影響之下，補教業的需求急遽增加，這種轉變導致補教業競爭激烈，促使補習教學更加多樣及複雜化。當然，補教業亦面臨國內少子化和創新經營以及加盟、非品牌企業經營趨勢的衝擊和挑戰。身為補教業者，為了永續經營補習班、保持競爭力、強化老師教學、溝通技巧以及提升自我能力，本研究藉由行動研究法，以經營者和研究者的身份，針對台北市一所文理補習班設計管理策略方案及導入平衡計分卡，本研究旨在瞭解實施平衡計分卡的過程中，個案補習班面臨的障礙、挑戰以及優勢。

研究結果如下:
一、財務層面：實施策略方案的四個月後，此層面結果顯示補習班營運支出成功降低24.51%。此層面不僅降低營運支出，同時也提升補習班的總收入。

二、顧客層面：根據結果顯示，實施策略方案後，此面向並不完全成功。新開的英文和數學補救教學班，雖成功的提升招生率達80%-90%，且訪談的結果顯示，補習班在對老師的溝通管理、學生的餐點和家長服務品質均有明顯改善，但是對於外部潛在顧客到補習班的問班率，則無太大的提升。

三、內部管理流程層面：此面向結果顯示，內部管理與老師溝通管道，經由每天教師日誌的導入，大幅提升教職員之間的溝通頻率、數量與品質。福利制度在實施的四個月內，也增加60%。

四、學習與成長層面：結果顯示，教師對補習班鼓勵參加外部師訓課程及提供內部教學觀摩等機制均給予支持與鼓勵，教師們皆認為這些機制對於教師自我能力、教學、班級管理有極大的助益，因此對於這些機制有極正面的評價。此外，教師們對於參加師資培訓積極度極高，並認為此方案對他們而言，除了是一種訓練、更是一種鼓勵及福利。在四個月的實施方案中，參與內部教學觀摩次數，穩定的維持每月兩次，內部教育訓練也穩定地維持。

本研究亦根據以上的研究發現提出建議，希望能提供未來補教業者對於補教業的策略經營、管理作為參考。研究限制及對未來研究建議如下：
一、本研究為單一、小規模補習班之行動研究，研究結果與發現並不能代表全部的補習班。建議未來可以運用策略經營於大規模之補習班。
二、研究者同時也是參與者和經營者，在研究上難免有些限制。建議未來可加入他人的看法。
三、本研究僅進行一回合的策略目標訂定、策略方案設計以及行動計畫實施與結果分析，建議未來研究可延長研究時間，進行多回合訂定、設計以、實施、結果分析的歷程，更充分發揮行動研究的優勢。

The 21st century is the era of globalization, highlighting the importance of economy, knowledge and innovations. In Taiwan, with the transition of the society, the changes of the family structures, and the increase of double-income families, the needs of cram school education increase for children to be after schools. This phenomenon leads to a highly competitive, complex and diversified cram school environment. 

Cram school institutions are facing the challenges and competition from franchise-branded cram school chain stores and the decline in general fertility rate. In order for the local branded cram school to maintain and sustain its competitiveness and professionalism, enhancing, improving and strengthening on staff members’ qualities and the cram school’s performance are the priority.

This research is based on action research, where the researcher acts as one of the participants. The purpose of this research is to investigate the obstacle, challenges and benefit in the implementation of Balanced Scorecard into the cram school. By illustrating its vision and mission to become strategy-focused cram school institution and thus improving and advancing the cram school’s performance.
The major research findings under the four perspectives are as follows:
1.Financial Perspective: The implementation under this perspective was effective, where the cram school’s operating expenses dropped about 24.51% for the duration of the research. 
2.Customer Perspective: The outcome under this perspective wasn’t fully successful. The action plans for English and mathematics supplementary classes have increased about 80%-90%, the quality service of the cram school towards customers have made improvements, but based on the results of increasing public exposure of the cram school, and it wasn't successful during the four-month research time frame.
3.Internal Business Process Perspective: The results under the communication among staff members have increased, and the bonus plans have also increased about 60% during the research time.
4.Learning and Growth Perspective: The outcome was successful under this perspective. The results of staff member’s interviews showed that they participated the internal and external teachers’ training courses willingly. They were also aware of the attainment of continuous improvement on their teaching skills. 
There are a number of suggestions from the researcher for future studies: (a) this study is based on a singular cram school institution; (b) the researcher acted as an owner; (c) may include an outsider’s foresight; and (d) deficient in duration of the research time frame. 

Under the pressure of the competitive rivals in the cram school institutions, this research demonstrated an effective educational Balanced Scorecard model implemented through the process, which enhances and transforms the cram school’s strategies to achieve a management success.

TABLE OF CONTENTS
ACKNOWLEDGEMENTS……………………………………………………...	i
ABSTRACT……………………………………………………………………...	iii
TABLE OF CONTENTS………………………………………………………...	vii
LIST OF TABLES……………………………………………………...	xi
LIST OF FIGURES……………………………………………………..	xii
CHAPTER ONE: INTRODUCTION……………………………………..	1
	Background and Rationale of the Research………………………….	1
	Research Objective and Question…………………………...............	5
	Significance of the Research………………………………...............	7
	Definition of the Key Terms…………………………………………	8
	Limitation of the Study………………………………………………	12
CHAPTER TWO: LITERATURE REVIEW…………………………...….	13
	The Balanced Scorecard………………………………......................	13
	The Four Perspectives of the Balanced Scorecard…….............	16
	Financial Perspective………………………………………….	17
	Customer Perspective………………………………….............	19
	Internal Business Process Perspective…………….……...........	21
	Learning and Growth Perspective……………………………..	23
	The Balanced Scorecard as an Instrument for Strategic Management…………………………………………………………	
26
	Linking the Balanced Scorecard Strategy……………….….....	29
	Three Principles of Linking Measurement to Strategy...............	33
	Strategy………………………………………………...............	34
	The Strategy Map……………………………………...............	36
	Related Research of the Balanced Scorecard………………………..	39
	The Application of the Balanced Scorecard in School...............	43
	Education Using Balanced Scorecard and Strategic Management……………………………………………...........	
46
	The Implementation and Design of the Balanced Scorecard in the Cram School…………………………………....................................	
50
	The Development of Taiwan Cram School Industry…………...........	53
	Application of Strategic Management in the Cram School………….	56
CHAPTER THREE: METHODOLOGY……..……………………………	58
	The Context of Study………………………………………………...	58
	Research Methodology and Design………………………………….	60
	Research Participants………………………………………………..	65
	Data Collection and Instruments…………………………………….	68
	Data Analysis………………………………………………………...	71
	Trustworthiness………………………………………........................	73
CHAPTER FOUR: ANALYSIS, FINDINGS AND DISCUSSIONS…………....	76
	A Brief Discussion about the Goals, Action Plans, and Indicators under Each Perspective………………………………………………	
76
	The Delivery of the Implementation of the Action Plans of the BSC......................................................................................................	
79
	Financial Perspective…………………………………………..	81
	Customer Perspective………………………………………….	83
	Internal Business Process Perspective…………………............	90
	Learning and Growth Perspective……………………………..	95
	The Results of the Implementation of the Action Plans of the BSC...	99
	Financial Perspective…………………………………………..	100
	Customer Perspective………………………………………….	102
	Internal Business Process Perspective…………………............	106
	Learning and Growth Perspective……………………………..	110
	Discussion of the Research Findings………………………………...	113
	Financial Perspective…………………………………………..	113
	Customer Perspective………………………………………….	114
	Internal Business Process Perspective…………………............	115
	Learning and Growth Perspective……………………………..	115
CHAPTER FIVE: CONCLUSIONS AND REFLECTIONS…………................	117
	The Conclusions Based on the Research Questions…………………	117
	The Implication for Practice…………………………………………	122
	Reflection of this Research…………………………………………..	124
REFERENCES……..…………………………………………………...	126
APPENDICES……..……………………………………………………	140
	Appendix A: Supplementary and continuing education law……………..	140
	Appendix B: Semi-structured interviews protocol.....................................	154
	Appendix C: Application form for utilities and office supplies…………..	157
	Appendix D: Application form for photocopies………………………….	158
	Appendix E: Observation form...................................................................	159
	Appendix F: Observational field note…………………………………….	160
	Appendix G: Semi-structured interview with participant, Teacher A…….	161
	Appendix H: Consent form.........................................................................	167
	Appendix I: A letter of restriction...............................................................	168
 
LIST OF TABLES
Tables		Page
2.1	The Definition of Strategy……………………………………….......	35
2.2	The Growth Rate of Cram schools in Taipei City in Last Ten Years..	55
3.1	The Research Participants in this Study…………………………….	65
3.2	A Summary of Semi-structured Interviews of Fourteen Participants in this Study.........................................................................................	
69
3.3	The List of Coding System in this Study……………………………	72
4.1	Appropriate Indicators of the Cram School in Each Perspective……	77
4.2	Timeline of the Research……………………………………………,	80
4.3	The Information of Health and Labor Insurance Enrollment………..	95
4.4	The Monthly Operating Expenses…………………………………...	100
4.5	The Number of Information Inquiries from Potential Customers…..	104
4.6	The Number of Monthly Cross-training Assignments………………	110
4.7	The Number of Staff Members in Teaching Demonstrations……….	110




LIST OF FIGURES
Figures		Page
2.1	The Learning and Growth Measurement Framework……………...	25
2.2	A Management System for Strategy Implementation……………...	27
2.3	Linking Measurements to Strategy……………………...................	32
2.4	The Balanced Scorecard Strategy Map of the Cram School..….......	38
3.1	The Conceptual Framework of the Research……………………….	62
3.2	The Flowchart of the Research…..…………………………………	64
4.1	The Slogans for Saving Water and Electricity……………………..	81
4.2	The Letter of Cross-training Invitation…...………………………..	83
4.3	The Photo of New Mathematics Supplementary Class……………	84
4.4	The Photo of New English Supplementary Class…………………	85
4.5	The Advertisement in School Magazine………………..………….	87
4.6	Crisis Management Form………………………………...………...	88
4.7	Meals of the Week………………………………………………….	89
4.8	The Example of Teacher’s Handbook for Administration Teachers..	90
4.9	The Example of Teacher’s Handbook For After-school Class Staff Members……………………………………………………….……	
91
4.10	The Example of Teacher’s Handbook for English Teachers……….	92
4.11	The Example of Teacher’s Handbook for Mathematics Teachers…………………………………………..….......................	
92
4.12	The Bonus Plan……………………………………………………..	94
4.13	The Invoice of Paid-training Course……...………………………...	94
4.14	The Examples of Cross-training Handout-I………………………...	96
4.15	The Examples of Cross-training Handout-II……………………......	97
4.16	Cross-training Demo Observation………………………………….	98
4.17	Staff Meeting……………………….................................................	98
4.18	The Lesson Plans of English and Mathematics Supplementary Classes………………………………………………………………	
103
4.19	The Class Registers of English and mathematics supplementary classes……………………………………………………………….	
104
4.20	The Example of Communications in Teacher’s Handbook………...	107

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