In the 21st-century educational sector, advancements in science and technology have significantly altered teaching methods. The virtual simulation experimental teaching platform, emblematic of contemporary educational tools, is gaining increased relevance. This platform offers an interactive learning environment, permitting teachers to customize lessons and adapt experiment difficulty based on students’ progress and comprehension. Its adaptability and repeatability enable repeated practice, enhancing theoretical knowledge and boosting problem-solving skills. MATLAB simulations confirm that with specific assessment criteria, the virtual platform’s practicality for business management instruction in higher education surpasses traditional methods in effectiveness and ease.