UEH Master Programs

This course provides basic and advanced knowledge of financial management at not-for-profit organizations, especially the public service units. 

First of all, the course describes the role of public service units in providing services that have no market. After that, the course discusses the preparation of financial estimates and internal spending regulations because this is the foundation for financial management activities. At the same time, the course also introduces basic techniques in controlling the cash flows and funding public service units. Next, the subject is equipped with the skills of making and analyzing financial statements to assess the use of funds at the unit associated with the volume and quality of the work completed. In addition, the subject presents financial management models in some countries where the study is presented. An essential part of this subject is devoted to presenting the structure of public units, public service provision mechanisms, financial management mechanisms, methods of financial estimation, internal spending regulations, regulations on management and use of assets in public units of specific instrument units according to the financial mechanism in Vietnam.

The course has seven chapters. Chapter 1 presents the goal of financial management of public service organizations. Chapter 2 introduces the techniques of financial analysis used in public service organizations. Chapter 3 focuses on the cost of public capital. Chapter 4 describes the techniques of capital budgeting. Chapter 5 introduces the budgets and budgeting. Chapter 6 discusses the current assets and net working capital. Chapter 7 analyses the funding for public service organizations.