## 1 Introduction  
Industry 4.0 represents an industrial production transformation through the merging of the Internet and information and communication technologies (ICT) with traditional manufacturing processes [1]. The fourth industrial revolution, known as Industry 4.0, was born in Hannover in 2011, and has improved the production systems of European companies [2]. Digital technologies in Industry 4.0 enable the improvement of manufacturing, economic, and environmental performance through information gathering and processing [3]. This information sharing along the supply chain (SC) allows, among other things, real-time integration of supply chain partners, and improves production planning, reducing environmental uncertainty and improving SC efficiency [4]. Furthermore, Industry 4.0 and digitization contribute to the quick and flexible response of companies to market changes [5]. A new generation of smart factories is emerging due to this fourth industrial revolution and its technologies [6], such as the Cyber Physical Systems (CPS), smart systems that encompass computational and physical components [7]. CPS enables us to acquire real-time data for making decisions [8]. Internet of Things (IoT) technology enables the communication between physical resources and together with CPS can capture and communicate data accurately and consistently [2]. This real-time process enhances the idea to create an accurate costing system based on it and the development and calculation of real-time indicators. However, this idea has not been further developed [9]. Moreover, the implementation of Industry 4.0 technologies can involve cost reduction directly, i.e., labor costs, or can be implemented for cost monitorization, showing how it can be reduced, which is part of the aim of this research. [PERSON] and [PERSON] (2019) suggested that technology-enabled SC platforms can contribute to a decrease in production costs. [PERSON] et al. (2019) asserted that, thanks to an efficient information processing, digital technologies enhance the decisions of production planning and control, which increase operational efficiency and profits, and reduce the cost. Particularly talking about CPS, this decrease in cost can also be seen. [PERSON] et al. (2019) said that the incorporation of CPS technologies into internal logistic equipment can reduce logistics operational costs and production cycle times. PwC considered the reduction of manufacturing costs as one of the benefits of CPS. Furthermore, they consider reductions of up to 13.8% in manufacturing costs and 20% revenue increase by 2020. Particularly, our research is focused on the development and implementation in CPS of indicators related to the six big losses of Nakajima, one of the most important Lean Manufacturing techniques. Lean methodology framework is being an interesting topic for many researchers in recent years ([PERSON] et al., 2020) and is one of the most common strategies to achieve better results and higher competitiveness ([PERSON] et al., 2020). Lean Manufacturing techniques are based on continuous improvement and removal of wastes, such as time, resources, or economic wastes ([PERSON] et al., 2020). Their motto \"less is more\" has encouraged companies to enhance the product and process value ([PERSON] et al., 2020). This methodology includes a set of operational tools that enhance the identification and reduction of wastes and non-value added activities, reducing costs, and improving efficiency and effectiveness of production processes ([PERSON] et al., 2020). As can be seen, Lean Manufacturing methodology is directly related to cost reduction. [PERSON] et al. (2019) asserted that the implementation of lean manufacturing tools is beneficial for companies, thus, they can obtain advantages in quality, inventory management, elimination of losses, and improvement of the financial and operational controls.