This paper is aimed at educating for students with the case teaching method, so we present a case study in finance via obtaining empirical verification of the model showing the relation between the internal and external capital expenditures on financial and non-financial operations in Vietnam from 378 Vietnam SME managers. Case study method is conducted with a questionnaire using the convenient sampling method for data collection was distributed to managers at SMEs in Ho Chi Minh City. The structural equation model was used to verify the proposed relation. The results show that both of the internal and external social capital of managers positively affect the financial and non-financial performance of the business. The structure of a finance case will end with conclusion based on research proposes that managers improve their businesses' financial and non-financial performance by enhancing their social capital expenditures.