Can LLM Agents Be CFOs? Benchmarking Long-Horizon Resource Allocation in an Uncertain Enterprise Environment

In three linesEnterpriseArena, a 132-month CFO simulator, benchmarks LLM agents' ability to allocate resources over long horizons under uncertainty. Tests across 23 models and 4 frameworks: only 15.4% of trials complete the full horizon. Larger models do not reliably outperform smaller ones. Reveals critical capability gap in managing binding commitments under partial observability.

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