It's obviously a type of beam weapon (in the TNG episode "Q-Who" Data referred to it as a type of laser) but in this game the beam deals kinetic energy. Now does your projectile skills increase its effectiveness or does energy skills? Are there any tac consoles that will also enhance its damage? The tool-tip isn't very descriptive on it.
I just got my cutting beam. It will be the topic of my next story.
The weapon is a bit odd. It has a really severe firing throttle - it takes a few more seconds to fire than most weapons. It doesn't look like the cutting beam from Deja Q, rather it looks like a generic red Gateway beam. Actually, I didn't realize those beams were supposed to be cutting beams until now.
I was a bit disappointed by the animation; I was hoping to go, *fwizzzzzz* "MUWAHHAHAHA".
It does hit very hard though. If shields are down the thing will cut an opponent to shreds in short order. It's fun and elegant to get a shield down, get a cutting beam lock, then start turning to face the next target while the previous target is being cut apart.
...you know what we need? A Plasmatic Pulsar Device weapon.
to answer the OP's questions, no nothing effects it other than weapon power and energy weapon skills.
honestly, it makes for a great torpedo boat weapon. I've been running 2x mk xii borg photons forward and this thing aft, been absolutely ripping things apart.