The module is structured into six chapters. Chapter 1 provides an overview of finance and financial management of non-profit units in general and public service units in particular. Chapter 2 provides technical guidance on financial analysis of a public service unit, which focuses on sustainability. Chapter 3 describes the approach and methodology for estimating the cost of public capital. Chapter 4 presents public investment planning in general and investment in a public service unit. Chapter 5 discusses aspects of short-term asset management and short-term asset financing. Chapter 6 discusses in detail the financial management of public non-business units in Vietnam