To the OP:
The question you have asked is susceptible of any number of answers, ranging from extremely detailed to excruciatingly detailed. In fact, it might be a fine candidate for the final exam question in a course on exterior ballistics.
However, here is a somewhat simplified response that may, at least, get you started.
"Accuracy," meaning the probability that the round will hit within a defined radius of the point of aim, is the product of three factor sets: shooter accuracy, machine accuracy, and other factors.
Shooter accuracy involves consistency of sight picture, consistency of trigger break, breathing control, and the like. In general, shooter accuracy is not range dependant.
Machine accuracy is the capacity of the rifle to put multiple rounds with a group of defined radius, when (for purpose of analysis) it is assumed that the rifle is held in a vice, so as to take shooter accuracy out of the equation. Machine accuracy is affected by a huge list of factors, including quality of manufacture, bedding, sighting system rigidity, load, COAL, and others. However, once you tailor these factors so as to yield a given machine accuracy in angular terms (i.e., MOA), machine accuracy is not range dependant in the interval between bullet stabilization and bullet velocity descent into transonic range. In my experience, this interval runs from about 100 yards (or less) through about 600-800 yards, given quality bullets and tailored loads.
Other factors is where things get tough, and as a general rule, this set of issues doesn't become significant at less than 300 yards. Mirage is one factor often overlooked, but it can play havoc with the shooter's ability to get the desired sight picture. Wind is No. 2, because at long range wind is not consistent from firing line to target. Unless you can psych out the wind's net effect over range, you can't adjust for it, and what distinguishes the long range shooters who bring home trophies from those who match entry fees pay for the trophies is the ability to "guess" wind accurately.
If you want to descend into minutiae, other "Other Factors" include spin drift, precession, the coriolis effect, and a few others. In theory, these also apply at "short" ranges, but their coefficient is so small as to be masked by other things. At long ranges, not necessarily so.
Whew! What is the bottom line? This: if you work out a load that fairly consistently shoots .75 MOA at 100 yards (say, just for example, 168 SMK pushed by 42.2 grains of Reloder 15, trickled, and seated to 15 thou jump), that load will also shoot .75 MOA at 200 yards, 300 yards, and beyond. But when you go beyond, you have to learn some new shooter techniques.