If Governments and Not-For-Profit (NFP)organizations Exist in Order to Provide

If governments and not-for-profit (NFP)organizations exist in order to provide services needed by the public,or segments of the public,and are not concerned with the generation of net income:
A)Explain concisely why governmental and NFP administrators should be concerned with the determination of costs of services rendered?
B)Explain concisely why governmental and NFP administrators should understand the relationships between cost determination and budgeting.In your answer be sure to identify clearly the relationships you are discussing.