Microsoft Azure Fundamentals AZ-900 Practice Question

An Azure subscription is a logical container used to provision resources in Azure. It is also tied to billing, reporting, and limits. By creating separate subscriptions for each department, you not only allow each one to manage its resources independently but also ensure separate billing and tracking. This enables each department to have more granular control over costs and governance, which is what the scenario requires. Creating additional resource groups or management groups alone would not provide separate billing and tracking per department. While resource groups are for organizing resources, they do not provide billing segregation, and management groups are for applying governance policies at scale, not for billing segregation.