The conception of performance price ratio was introduced into the numerical model of corrugated box. The model was solved by Matlab programming and evaluated by performance price ratio V. The constraint conditions of the model were: compression strength should not be less than stacking strength of the carton, and the ratio between the corrugating medium and liner board should be controlled within 2∶1. The maximum V with the matching paper program could be found by this model in case study, which proved the effectiveness and feasibility of the model.