The textbook answer defines cost drivers as those factors that determine the overall cost of operations. As an example, in manufacturing the cost drivers may be processing time or number of steps to produce the product. In service, the cost drivers could be the actual ratio of billable to non-billable time.
Employees bring isues with them from home, from their interactions with others etc. The culture in the work environment is essential in controlling these issues. The use of a policies and procedures manual sets the tone for all in the office and in the field.