An appropriate system model gives developers a better overview, and the ability to fix more inconsistencies more effectively and earlier in system development, reducing overall effort and cost. However, modelling assumes abstraction of several aspects of the system and its environment, and this abstraction should be not overlooked, but properly taken into account during later development phases. This is especially especially important for the cases of remote integration, testing/verification, and manufacturing of cyber-physical systems. For this reason we introduce a development methodology for cyber-physical systems (CPS) with a focus on the abstraction levels of the system representation, based on the idea of refinement-based development of complex, interactive systems.