Abstract
This article discusses the product development process of luxury goods in small and medium-sized companies, focusing on the coffee industry. It is important how the taste created by a skilled roaster can be reproduced at multiple stores or with multiple employees in branding. While coffee roasting technology has been regarded as craftsmanship because it was difficult to reproduce, it has come to be much easier for roasters equipped with sensors and electric heaters that can precisely control heating have appeared in recent years. However, A method for sharing control methods for roasting machines through the computerisation of technology within organizations has not yet been well established. In order to establish a production system for stable taste sensations using electronic control technology, it is necessary to recognize the differences between skills easily digitized and not and develop ways to share the recognition of the boundary.