Which factor has the greatest effect on Azure pricing?

The resource type has the greatest effect on Azure pricing because different services (e.g., Virtual Machines, Storage, Databases) have fundamentally different cost structures, pricing models, and underlying hardware/software requirements. A large virtual machine will inherently cost more than a small storage account, regardless of other factors. While the number of virtual machines and bandwidth consumption are significant cost drivers, they are specific to certain resource types. Subscription owner does not directly affect pricing; it's an administrative role.