本研究目的主要為探討海豚幼稚園學生遞減之主客觀因素，並應用SWOT分析深入了解海豚幼稚園內外優缺點；進行家長意見調查，了解家長的看法與需求；擬定可行策略提昇海豚幼稚園經營管理能力及評量經營策略執行成效。期許海豚幼稚園能提供優質幼教服務，提昇園所經營管理能力，以及因應幼教環境的快速變化並做調整。
本研究採協同行動研究的方式進行，透過現場第一手的資訊，將情境脈絡以重要關係人（經營者、園長、老師、家長、幼兒、社區）為中心，深入探討能結合幼教專業與獲利的管理模式，尋求改善經營現況的策略與歷程。
本研究行動策略為：耳目一新的硬體改善策略；經營團隊SWOT分析將重要意見融入決策；提昇家長忠誠度與滿意度；提昇幼稚園品質的整合模式。全面檢討海豚幼稚園經營管理的能力，擴展家長滿意的服務，彼此協力互助尋求改進績效的系統作法，經營管理與幼教專業不再涇渭分明，追求提昇內部與外部整體的品質。 The purpose of this research was to search the reasons of students reduced in Cowfish kindergarten. It applied SWOT analysis to detail the strengths and weaknesses of the kindergarten. Questionaire survey helped the director understand the openions and wants of the parents of students, and made the suitable operating and managing strategies. The performance of stratgies was evaluated. Owing to the preschool educational environment was unstalbe, the research improving the quality of the service of the early childhood education and management ability of the research applied in Cowfish’s kindergarteners. The method was collabrative action research. It involved the owner, director, teachers, parents, students, and the community, digged out the 2 in 1 manage type of profession and proft in data and status. There were four strategies in this research, the first was to reprofit the building, the second was to fit the finding of SWOT analysis into decision making, the third was to improve the parents’ loyalty and satisfaction, and the last was to integrate the build-in quality control system. Empowering the director, satisfying the parents expectations and building perfomance feedback system were three important factors to improve Cowfish’s performance.
