Setting up a CPS is a complex process, especially for SMEs with limited financial means and a technological legacy that is difficult to replace. Besides, the concepts and approaches for developing a CPS, which are too generic and not yet mature, have not been adapted to specific sectors of activity such as logistics. To fulfill this gap, we propose in this paper a new approach, centered on DES as an analysis technique, to build a CPLS (Cyber Physical Logistics System). In this context, we addressed the following research questions: How to transpose the concepts of the CPPS to logistics to build the CPLS? Which maturity model should be adopted for a CPLS progressive development? An academic case study was conducted to demonstrate the approach’s applicability. It proves also that the CPPS current model maturity is not suitable for CPLS progressive development. Hence the need for a new model as perspective.