Resistance trimming and cutting processes of printed circuit board by making use of high power UV laser with nano-second pulse width have been proposed and investigated experimentally. Also laser-based application system with high flexibility and complex has been designed and adopted power controller, auto beam size control, auto-focusing and control program developed for ourselves. The function of each module shows that they can be reliable for industrial equipments. Resistance trimming method used a plunge and double cut process with $20{mu}m$ spot size beam. Results show that double cut process is more effective to control resistance trimming in precision than plunge cut process.