The conception of value engineering and ration matching principle were introduced to numerical model of corrugated box which used the best cost effectiveness as target function. The constraint conditions were made up of increasing compression strength, reducing cost, and ration matching principle of the corrugating medium and liner board. The numerical model was programmed using Matlab software with example of 0201 single box. The model can realize continue matching of flute and materials and output of optimized paper matching to achieve best cost effectiveness.