This course provides an in-depth exploration of financial management principles with a focus on integrating values and profitability. Students will learn to apply financial theories and tools to manage financial resources effectively, make informed decisions, and ensure the sustainability and growth of small enterprises. Emphasizing both business acumen and ethical perspectives, the course covers financial statements analysis, budgeting, cash flow management, and financial planning. Through case studies and practical applications, students will develop skills to address financial challenges faced by small businesses while upholding ethical values and maximizing profitability.