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| image courtesy : https://docs.microsoft.com |
Azure management groups help you manage your Azure subscriptions by grouping them together. If your organization has many subscriptions, you might need a way to efficiently manage access, policies, and compliance for those subscriptions. Azure management groups provide a level of scope above subscriptions.
Azure subscriptions help you organize access to Azure resources and determine how resource usage is reported, billed, and paid for. Each subscription can have a different billing and payment setup, so you can have different subscriptions and plans by office, department, project, and so on.
Resource groups are containers that hold related resources for an Azure solution. A resource group includes those resources that you want to manage as a group. You decide which resources belong in a resource group based on what makes the most sense for your organization.
reference : https://docs.microsoft.com