An exemplary method for cutting a first printed circuit board (PCB) into a plurality of second PCBs, the method includes: providing a plurality of first dimension parameters of the first PCB; providing a plurality of second dimension parameters and an interval parameter of the second PCB; performing a process for selecting a best calculating mode and a corresponding cutting parameter according to the first dimension parameters, the second dimension parameters, and the interval parameter; calculating coordinate parameters of each second PCB; and cutting the first PCB into the plurality of second PCBs.