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In 1955, the cooperation business management department of Taiwan’s provincial government has announced related regulations to help schools in Taiwan to promote school employee’s and studen’ts consumer cooperative store so as to improve the welfare store that was difficult to be managed at that time. Cooperation business was developed at that time, and cooperation education was implemented from the elementary school. After several decades, the cooperative store in the elementary school becomes more and more difficult to be operated, most of them are dismissed in many schools. In this study, the cooperative store of A elementary school in Taoyuan county is used as case study target. The study includes the collection of things related to the cooperative store of A elementary school, for example, historical literature, books, related document, forum related data, government’s law and regulation, the meeting record and financial statement of the cooperative store , and it also includes interview and news; it is hoped that the business management and coping strategy for the cooperative store of the A elementary school when it faces environmental change can be discussed, meanwhile, whether the cooperative store of A elementary school should exist or not will be discussed too. From the research, it was found that among the business operation difficulties of the cooperative store of A elementary school, the largest challenge is government’s policy and regulation and the change of time. The government not only limits items sold in the school cooperative store, but also regulates that any of the commissioned items by the school should not have profit, hence, the school cooperative store which has its main profit relied on the commissioned business has to face with business operation difficulty. In addition, under the pressure of lowering of profit, the business allowance of the related business personnel in the school cooperative store has to be reduced continuously, hence, the working morale is affected too. In the aspect of the principal’s attitude toward school cooperative store, although the principal can not interfere with the operation of the school cooperative store if it is operated legally, yet if the school cooperative store does not have profit and the public benefit fund does not contribute to the school, it will be very difficult to ask the principal to take the related responsibilities brought about by the operation of the cooperative store in the school. This in turn has reduced the support of the principal on the school cooperative store, and the, school cooperative store without the support from the principal and the administrative departments of the school, will operate in very difficult way.
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