I am not sure if you are interested, but this might help with determining number of extra divisions. Feel free to ignore.
Using the book: World War I Databook. Here is a list of Divisions formed by Austria-Hungary OTL. Considering A-H lost 950,000+ men in 1914 OTL the number of Divisions (15,000 per) formed by A-H can obviously be a lot higher in any timeline they take less losses in.
List of all Austria-Hungary Divisions formed & disbanded Oct/1914 to end 1915 - OTL
Unit Date Location
49 renamed Pustertal 5/15 Italy – Carnic Alps
50 10/14 Serbia than Italy 5/15
Kornhaber renamed 51 Honved 11/14 Russia
52 10/14 Russia disbanded 1/15
53 8/15 Serbia
54 10/14 Pflanzer-Baltin Group
55 10/14 Russia than Hoffman Corps in 1/15
56 10/14 Pflanzer group reduced to brig. 12/14
Goiginger renamed 57 10/14 10/14 Serbia than Italy 5/15
58 3/15 Italy
59 3/15 Bosnia than Italy 7/15
60 11/14 Serbia disbanded 12/14
61 5/15 Serbia than Italy 7/15
62 7/15 Russian than Serbia 9/15
70 Honved renamed Gendarmerie 6/15 Rumania
90 5/15 Italy – Tirol
91 5/15 Rohr Group disbanded 11/15
92 5/15 Rohr Group than Carnic Alps 10/15
93 5/15 Italy
94 5/15 Italy – Carnic Alps
If the number of Divisions are increased compared to OTL then getting enough artillery would most likely be an issue. However, there are a varity of ways to address that. OTL according to the book Economic of World War 1 A-H did not put in any order for Artillery in 1914, so that could be changed. They could also buy artillery from Germany who at the beginning of the war would probably love it if A-H had a bigger army. Since each A-H divison against Russia means less German soldiers are needed against Russia. Lastly, a more successful A-H army would also gain more seized Russian and Serbia guns (I think they had the french 75s), and they would not lose as many A-H artillery as they did OTL due to mass surrenders in Serbia and Galicia.
Using the book: World War I Databook. Here is a list of Divisions formed by Austria-Hungary OTL. Considering A-H lost 950,000+ men in 1914 OTL the number of Divisions (15,000 per) formed by A-H can obviously be a lot higher in any timeline they take less losses in.
List of all Austria-Hungary Divisions formed & disbanded Oct/1914 to end 1915 - OTL
Unit Date Location
49 renamed Pustertal 5/15 Italy – Carnic Alps
50 10/14 Serbia than Italy 5/15
Kornhaber renamed 51 Honved 11/14 Russia
52 10/14 Russia disbanded 1/15
53 8/15 Serbia
54 10/14 Pflanzer-Baltin Group
55 10/14 Russia than Hoffman Corps in 1/15
56 10/14 Pflanzer group reduced to brig. 12/14
Goiginger renamed 57 10/14 10/14 Serbia than Italy 5/15
58 3/15 Italy
59 3/15 Bosnia than Italy 7/15
60 11/14 Serbia disbanded 12/14
61 5/15 Serbia than Italy 7/15
62 7/15 Russian than Serbia 9/15
70 Honved renamed Gendarmerie 6/15 Rumania
90 5/15 Italy – Tirol
91 5/15 Rohr Group disbanded 11/15
92 5/15 Rohr Group than Carnic Alps 10/15
93 5/15 Italy
94 5/15 Italy – Carnic Alps
If the number of Divisions are increased compared to OTL then getting enough artillery would most likely be an issue. However, there are a varity of ways to address that. OTL according to the book Economic of World War 1 A-H did not put in any order for Artillery in 1914, so that could be changed. They could also buy artillery from Germany who at the beginning of the war would probably love it if A-H had a bigger army. Since each A-H divison against Russia means less German soldiers are needed against Russia. Lastly, a more successful A-H army would also gain more seized Russian and Serbia guns (I think they had the french 75s), and they would not lose as many A-H artillery as they did OTL due to mass surrenders in Serbia and Galicia.