Precision barrel.
Precision action (trued receiver, lugs, and boltface).
Perfectly bedded action with pillars that induces absolutely no stress on the receiver.
Match grade trigger.
Extensive load work-up. If the load doesn't produce optimal barrel harmonics, the muzzle will be in a different point in space every time at the moment the bullet exits.
I've always felt that the word "accuracy" as relates to this discussion should be replaced with the word "consistency".
If you can get the rifle to behave the exact same way, every time the trigger is pulled, it translates directly to accuracy.
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