Math is the correct answer the second half of this is precision manufacturing.
The engineers makes assumption, x amount of firepower, x barrel length, x materiale, x weight/shape of projectile and so on.
If all these assumptions are correct the projectile will land on the exact spot everytime.
So the better manufacturing and QA is the better the precision.
Variations come from things you can’t control, weather ( you can account for some of it) what is your gun standing on etc.
The longer you shoot the more variations and calculations are more complex.
The most precise guns also use guided/active gps projectiles and they are a huge increase in cost. Which can then correct for movement of target or variations (weather forexample).
Also even the best western artillery fires ranging rounds where they correct fire after seeing how far they land from the target. Then they correct and shoot multiple rounds to destroy the target.
So it’s not perfect just a lot better than WW2 mass artillery barrages.
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