Contemporary digital technology has a pivotal role in the design of customized medical appliances, including occlusal splints used in the treatment of stomatognathic system dysfunctions. We present an approach to computer-aided design and precision assessment of positioning occlusal splints, bridging clinical concepts with current digital dental practice. In our model, a 3D splint is generated based on a transformation matrix that represents the therapeutic change in mandibular position, defined by a specialist using a virtual patient model reconstructed from intraoral scans, CBCT, 3D facial scans and plaster model digitisation. The paper introduces a novel method for generating splints that accurately reproduce occlusal conditions in the therapeutic position, including a mechanism for resolving surface conflicts through virtual embossing. We demonstrate how transformation matrices can be acquired through clinical tools and intraoral devices, and evaluate the accuracy of the designed and printed splints using profile and surface deviation analysis. The proposed method enables reproducible, patient-specific splint fabrication and opens new possibilities in diagnostics, multimodal image registration and quantification of occlusal discrepancies.