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How to Resolve "Access Denied" on AWS Billing Dashboard for AdministratorAccess Users
Introduction
I had the AdministratorAccess permission, yet I couldn't see the Billing Dashboard.
I have summarized the solution to this problem that I encountered immediately after creating my AWS account.

Cause
This is because, by default, access to billing information is not allowed for IAM users other than the root user, even if they have administrator privileges.
Resolution Steps
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Sign in as the root user.
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Click your account name in the top right corner and select [Account].

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Scroll down to the bottom and click [Edit] for "IAM User and Role Access to Billing Information".

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Check the box for "Activate IAM Access" and click [Update].

Summary
Now, your administrator users will be able to check the billing information.
Cost management is the first step in AWS operations.
I also document my AWS learning and development logs on my personal blog.
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Discussion