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The Design of the Balance Scorecard Applied to the Carming Education Enterprise¡ÐA Case of Tung-Hsin Educational Enterprise AllianceChiu, Shih-fen 25 July 2007 (has links)
Educational polices have been changing ever since 1993. With low birth rate and more and more cram schools, the competition in the field of cram school business has become even more intense. Hence, how to elevate the management and efficiency of operating a cram school so as to maintain its competitiveness and sustainability is the top priority for cram school runners.
In this study, I adopted case study method, by studying the Ping-tong branch of Tung-hsin educational enterprise alliance. I observed and probed into the current status of its operation, analyzed the conditions of its location with SWOT, examined its marketing strategies tactically, and assayed each of the four divisions in AHP while adopting the case into balance scorecard.
The result was as follows: through the analysis of SWOT, the studied case is in an advantageous position for having operated for years; however, now it is also threatened by ever-changing educational policies and low birth rate. After interviewing and discussing with the management as well as the staff, I set a goal for each division in the balance scorecard --- financial affairs, customers, interior procedures, and growth. Afterwards, the ¡§Strategy Map¡¨ of the studied case was drawn by connecting the strategy goals with potential causes and efficiency. Eventually, through the introduction of questionnaires that involve Analytic Hierarchy Process (AHP), five conclusions were made:
I.Under the consideration of the balance scorecard and working capital, the financial division of using valid estate and monitoring cost strictly is the top priority to attend to.
II.Under the consideration of financial affairs, the first priority to attend to is capital. While increasing market share and elevating profits, operators pay a lot more attention to controlling the capital.
III.Under the consideration of customers, the first priority to attend to is outstanding counseling efficiency. Distinguished counseling efficiency can help cram schools obtain trust from parents and public praises.
IV.Under the consideration of interior procedures, the first priority to attend to is great teaching materials. Teaching material is not only a tool but also the image of a cram school. Great teaching material can help boost competitiveness.
V.Finally, under the consideration of growth, the first priority to attend to is enthusiastic staff. The most significant things are allowing lecturers and staff to learn and interact with one another, encouraging the staff to participate in the operation, and giving them sufficient space to express their ideas.
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