# Compute-Accuracy Pareto Frontiers for Open-Source Reasoning Large Language Models

arXiv: https://arxiv.org/abs/2512.24776 · HTML: https://mlsanity.com/paper/2512.24776/

## Key facts

- Cited by 1 papers in the map (data through 14 Oct 2026).
- Placed in Test-time compute and efficient thinking, one of 17 directions in LLM reasoning.
- Builds on 26 of its 39 references that are in the map.
- First posted on arXiv 31 Dec 2025.

## Placed in

- LLM reasoning / [Test-time compute and efficient thinking](https://mlsanity.com/lr/test-time-compute-and-efficient-thinking/)
- Mixture-of-experts / [MoE large language models](https://mlsanity.com/moe/moe-large-language-models/)

## Builds on (most cited first, 26 of 26)

- [Language Models are Few-Shot Learners](https://mlsanity.com/paper/2005.14165/) (2020)
- [The Llama 3 Herd of Models](https://mlsanity.com/paper/2407.21783/) (2024)
- [Chain-of-Thought Prompting Elicits Reasoning in Large Language Models](https://mlsanity.com/paper/2201.11903/) (2022)
- [Training Verifiers to Solve Math Word Problems](https://mlsanity.com/paper/2110.14168/) (2021)
- [Qwen3 Technical Report](https://mlsanity.com/paper/2505.09388/) (2025)
- [Scaling Laws for Neural Language Models](https://mlsanity.com/paper/2001.08361/) (2020)
- [DeepSeek-R1: Incentivizing Reasoning Capability in LLMs via Reinforcement Learning](https://mlsanity.com/paper/2501.12948/) (2025)
- [Efficient Memory Management for Large Language Model Serving with PagedAttention](https://mlsanity.com/paper/2309.06180/) (2023)
- [Self-Consistency Improves Chain of Thought Reasoning in Language Models](https://mlsanity.com/paper/2203.11171/) (2022)
- [Let's Verify Step by Step](https://mlsanity.com/paper/2305.20050/) (2023)
- [FlashAttention: Fast and Memory-Efficient Exact Attention with IO-Awareness](https://mlsanity.com/paper/2205.14135/) (2022)
- [Gemini 1.5: Unlocking multimodal understanding across millions of tokens of context](https://mlsanity.com/paper/2403.05530/) (2024)
- [Tree of Thoughts: Deliberate Problem Solving with Large Language Models](https://mlsanity.com/paper/2305.10601/) (2023)
- [Training Compute-Optimal Large Language Models](https://mlsanity.com/paper/2203.15556/) (2022)
- [GPQA: A Graduate-Level Google-Proof Q&A Benchmark](https://mlsanity.com/paper/2311.12022/) (2023)
- [Scaling LLM Test-Time Compute Optimally can be More Effective than Scaling Model Parameters](https://mlsanity.com/paper/2408.03314/) (2024)
- [GPTQ: Accurate Post-Training Quantization for Generative Pre-trained Transformers](https://mlsanity.com/paper/2210.17323/) (2022)
- [STaR: Bootstrapping Reasoning With Reasoning](https://mlsanity.com/paper/2203.14465/) (2022)
- [LLM.int8(): 8-bit Matrix Multiplication for Transformers at Scale](https://mlsanity.com/paper/2208.07339/) (2022)
- [Show Your Work: Scratchpads for Intermediate Computation with Language Models](https://mlsanity.com/paper/2112.00114/) (2021)
- [Phi-4 Technical Report](https://mlsanity.com/paper/2412.08905/) (2024)
- [LongLoRA: Efficient Fine-tuning of Long-Context Large Language Models](https://mlsanity.com/paper/2309.12307/) (2023)
- [Language Modeling Is Compression](https://mlsanity.com/paper/2309.10668/) (2023)
- [Large Language Models Can Self-Improve At Web Agent Tasks](https://mlsanity.com/paper/2405.20309/) (2024)
- [Densing Law of LLMs](https://mlsanity.com/paper/2412.04315/) (2024)
- [The Energy Cost of Reasoning: Analyzing Energy Usage in LLMs with Test-time Compute](https://mlsanity.com/paper/2505.14733/) (2025)

## Built on by (most cited first, 1 of 1)

- [Autonomous Research Agents: A Survey of AI Scientists and the Verification Gap](https://mlsanity.com/paper/2608.05179/) (2026)

## Abstract (arXiv)

Large Language Models (LLMs) are demonstrating rapid improvements on complex reasoning benchmarks, particularly when allowed to utilize intermediate reasoning steps before converging on a final solution. However, current literature often overlooks the significant computational burden associated with generating long reasoning sequences. For industrial applications, model selection depends not only on raw accuracy but also on resource constraints and inference costs. In this work, we conduct a test-time-compute aware evaluation of both contemporary and older open-source LLMs, mapping their Pareto frontiers across math- and reasoning-intensive benchmarks. Our findings identify the Mixture of Experts (MoE) architecture as a strong candidate to balance performance and efficiency in our evaluation setting. Furthermore, we trace the trajectory of Pareto efficiency over time to derive an emergent trend regarding accuracy gain per unit of compute. Finally, we demonstrate that there is a saturation point for inference-time compute. Beyond a certain threshold, accuracy gains diminish, indicating that while extended reasoning capabilities are beneficial, they cannot overcome intrinsic model limitations regarding specific complexities.