Polymer-plugging agents are widely employed in profile control and water-plugging measures, serving as a crucial component for efficient reservoir development. However, quantitatively monitoring the emplacement depth of polymer-plugging agents in low-permeability and high-permeability layers remains a challenging bottleneck. Presently, insufficient attention on shear thinning, a critical rheological property for water shut-off and profile control, has limited our understanding of polymer distribution laws. In this study, polymer shear-thinning experiments are firstly conducted to explore polymer variations with flow rate. The novelty of the research is that varying polymer viscosity is implemented instead of the fixed-fluid viscosity that is conventionally used. The fitted correlation is then integrated into the 2D and 3D heterogeneous numerical models for simulations, and a multivariate nonlinear regression analysis is performed based on the simulation results. The results show that lower polymer emplacement depth ratios corresponded to higher viscosity loss rates under the same flow rate. An increase in the initial permeability ratio corresponds to a decrease in the emplacement ratio, along with a reduction in the fraction of the plugging agent penetrating the low permeability formations. The model was applied to the Kunan Oilfield and demonstrated a polymer reduction of approximately 3000 tons compared to traditional methods. Despite the slightly complex nature of the multivariate nonlinear mathematical model, it presents clear advantages in controlling plugging agent distribution and estimating dosage, laying good theoretical ground for the effective and efficient recovery of subsurface resources.