You have decided to start a lawn service business to help pay your tuition so that you can complete your undergraduate accounting degree. You plan to provide various lawn maintenance services that will include lawn mowing services, aeration and fertilization. You and two of your friends have agreed to work for you in this new business endeavor. Which of the following best describes an organizational cost driver for your new business?

Select one:

A. Hiring and training new employees

B. Determining the types of lawn services that you will provide for clients

C. Providing employees with the authority to make decisions regarding a client

D. Preparing monthly billing statements for clients