The cultural and educational industry has been quite prosperous in Taiwan's recent past. These cultural and educational institutions now encompass large-scale facilities and include some use self-use residency with small capital. Because of rapid changes in society and the trend toward having fewer children, the numbers of student enrollment has decreased markedly. However, in order to increase relative market share, large-scale cultural and educational institutions aimed at children make use of their advantages to recruit franchisees and establish branch schools. The current study is based on the related literature of culture and education industries in Taiwan useful to investigate the Creating Mental Arithmetic - Creating Great Minds (CMA) business franchaise model. It would also expand oversea markets and increase management performance for franchises involved in such enterprise