Can LLM Agents Be CFOs? A Benchmark for Resource Allocation in Dynamic Enterprise Environments

ArXi:2603.23638v1 Announce Type: new Large language models (LLMs) have enabled agentic systems that can reason, plan, and act across complex tasks, but it remains unclear whether they can allocate resources effectively under uncertainty. Unlike short-horizon reactive decisions, allocation requires committing scarce resources over time while balancing competing objectives and preserving flexibility for future needs. We