Nuoc mam or fish sauce is a main cooking ingredient in Vietnamese cooking. It gives many dishes the flavors that they have and oftentimes actually defines such dish. Substituting something else in its place will potentially turn whatever you're cooking into something else.
You didn't provide a reason why you don't want to use fish sauce, and why an alternative is needed. It may not be just substituting for the sake of substituting. So understanding the why can help people provide with better suggestions. Like if you ask about substitution for tomato to make tomato sauce for pasta dishes; the answer may be non-existent, or the substitution may result in something that is no longer tomato sauce.
Generally, a combination of salt, rock sugar and msg may do the job. Additionally, in my experience, using Vietnamese dried squids or dried shrimp may give you enhanced savory flavors. Adding daikon or other "root" vegetables can also add flavors. Beware though, that your beef pho will now take on a different flavor profile depending on how much you use these alternate ingredients and for how long you cook them. Some of these new flavors may be too overwhelming, so definitely use with care. At a minimum, watch the quantity and cooking time.