A user is able to set up a master payer account to view consolidated billing reports through:
AWS Budgets.
Amazon Macie.
Amazon QuickSight.
AWS Organizations.
Explanations:
AWS Budgets allows users to set budgets and track costs but does not enable consolidated billing.
Amazon Macie is a security service for sensitive data discovery, not related to billing or accounts.
Amazon QuickSight is a data visualization tool, not used for consolidated billing management.
AWS Organizations enables setting up a master account for consolidated billing across multiple accounts.
I rate that the answer is:
AWS Organizations.