https://docs.aws.amazon.com/cur/latest/userguide/billing-cur-limits.html
The requirement is to allow each OU (which contains multiple accounts) to view a cost breakdown across its accounts. In an AWS Organizations setup with consolidated billing, the management account is the central place where organization-level cost and usage reporting is configured and aggregated. The Cost and Usage Report is designed to produce the most detailed cost and usage dataset, and it can include charges for linked (member) accounts. A single CUR created from the management account can include all accounts in the organization, and then filtering can be applied to show cost breakdowns per OU or per team.
Once the CUR is delivered to Amazon S3, analytics tools such as Amazon Athena and Amazon QuickSight can be used to create dashboards. Teams can be provided access to the dataset or curated views and can filter by linked account, tags, and other dimensions. With appropriate cost allocation tags and organizational mapping (for example, account-to-OU mapping maintained in reporting logic), each OU can see its consolidated view.
Option B meets the requirements because it creates one CUR centrally from the management account and uses QuickSight for visualization. This approach is scalable for hundreds of accounts and avoids duplicating CUR configuration in each member account.
Option A is incorrect because AWS Resource Access Manager is not used to create CURs per OU. CUR is not an OU-scoped resource created via RAM.
Option C is not operationally efficient because it requires creating and managing CURs in each member account, producing fragmented datasets and significantly increasing overhead at hundreds of accounts. It also makes it harder to generate a single view per OU across accounts.
Option D is incorrect because Systems Manager does not create CURs, and OpsCenter dashboards are not the standard tool for cost and usage reporting.
Therefore, a centrally created CUR in the management account with QuickSight visualization is the correct solution.
[References:AWS documentation on AWS Cost and Usage Report creation from the AWS Organizations management account and inclusion of linked accounts.AWS documentation on using Amazon QuickSight (often with CUR data stored in S3 and queried via Athena) to build cost dashboards and filter by account and other dimensions., , , ]
