Before we start discussing configuration files, let's understand the system requirements for the CUPS server. You should make sure your server meets or exceeds the requirements needed for a printing network of the size you plan on having. This is the URL of the cups website that provides us the details for the system requirements:
http://www.cups.org/estimator.php
In the left side of the form, you have to submit the number of printers, the size of the network, and the number of jobs. Then, clicking on the Compute System Requirements button will give the output as System Requirements. The output contains system information such as memory, disk, processors, and some recommended directives which need to be set in the cupsd.conf server configuration file.
