* Engine design: Naturally aspirated, turbocharged, supercharged, etc. Forced induction (turbo/supercharger) significantly increases horsepower.
* Specific engine technology: Valvetrain design, fuel injection type, compression ratio, etc., all play a role.
* Tuning: How the engine is tuned and calibrated affects its output.
A 3-liter naturally aspirated engine might produce anywhere from 150 to 300 horsepower, while a turbocharged 3-liter engine could easily exceed 400 horsepower, or even much more in high-performance applications.