Kindergartens in Taiwan now have crisis owing to the declining birth rate. Thus, this study aimed to examine a kindergarten management perception gaps between parents and faculty in New Taipei City, Taiwan. Fuzzy questionnaire method was employed and 112 valid copies were from the parents while 19 valid copies were from the faculty. Fuzzy statistics was used to examine the gaps in terms of using fuzzy distance to determine the gaps. Positive and negative managerial strategies for kindergarten were developed in this study. The results reveal that positive strategies are having foreign teachers, participating new experimental courses, and increasing indoor activity space. Negative managerial strategies suggest that stop to offer after-school, winter and summer vocations child-care services.