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THE PROCESS OF MAKING TIRE

MANAGERIAL ACCOUNTINGBy: SECOUND GROUP

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Tire manufacturing included intothe costing process. Because it has the followingcharacteristics:

Processcostingisusedwhenasingleproductisproducedonacontinuingbasisorforalongperiodoftime.

Processcostingsystemsaccumulatecostsbydepartment.

Processcostingsystemsusedepartmentproductionreportstoaccumulatecosts.

Processcostingsystemscomputeunitcostsbydepartment.

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CostCategoriesinProcess

Costing

Processcostingsystemsseparate

costsintocostcategoriesaccording

towhencostsareintroducedintothe

process

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DirectMaterial

ConversionCost

Department

1

DirectMaterial

ConversionCost

Department

2

DirectMaterial

ConversionCost

Department

3

DirectMaterial

ConversionCost

Department

6

DirectMaterial

ConversionCost

Department

4

DirectMaterial

ConversionCost

Department

5

DirectMaterial

ConversionCost

Department

7

ConversionCost

Department

8

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- ANY LOCATION IN AN ORGANIZATION WHEREMATERIALS, LABOR OR OVERHEAD ARE ADDED TOTHE PRODUCT.- THE ACTIVITIES PERFORMED IN A PROCESSINGDEPARTMENT ARE PERFORMED UNIFORMLY ON ALLUNITS OF PRODUCTION. FURTHERMORE, THE OUTPUTOF A PROCESSING DEPARTMENT MUST BEHOMOGENEOUS.

Processing Department

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Manufacturing Process Tire plants are traditionally dividedinto eight departments that perform

specialoperations.

These usually act as independentfactorieswithinafactory.

Large tire makers may set up

independent factories on a singlesite, or cluster the factories locally

acrossaregion.

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The Materials Naturalrubber

Styrene-

butadieneco-polymer(SBR)

Polybutadiene

Halobutyl

CarbonBlack

Silica

Sulphur

VulcanizingAccelerators

Activators

Antioxidants and antiozonants

Textilefabric

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How a Tire Is Made

SBRubbercompoundwiththesechemicalsformulations:

SBRubber100kg

carbon22050kg

zincoxide2.5kg

staticacid1.5kg

accelerator1.2kg

Oil3.5kg

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1. Mixing / Banbury (Compounding andMixing) Compoundingistheoperationofbringingtogetheralltheingredientsrequiredtomixabatchofrubbercompound

Mixingistheprocessofapplyingmechanicalworktotheingredientsinordertoblendthemintoahomogeneoussubstance

Aftermixing,therubberchargeisdroppedintoachuteandfedbyanextrudingscrewintoarollerdie

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2. Extruding Mixingthedoughwasmade intoatreadandsidewall.Theprocessisthe

injectionandextrudingtoforma

profile.Theendresultofthisphaseisthesidewall,treadandfiller

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3. Calendar Calendersareusedtoproducebodypliesandbelts.

Thecalendarisasetofmultiplelarge-diameterrollsthatsqueezerubbercompoundintoathin

sheet,usuallyoftheorderof2metreswide.

Fabriccalendersproduceanupperandlowerrubbersheetwithalayeroffabricinbetween.Steelcalendersdosowithsteelcords.

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4. Bead Whilethecalenderisrunning,onthe

othersidethereisthemanufactureofthebeadwirewithrubbercoatedsteelwire.

Thisprocessrunsautomaticallyandonceoutofthemachine,beadwireiscircularinaccordancewiththesizeoftherim.

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5. Cutting ThiscuttingprocessisanadvancedprocessofmachineCalender.TheendresultofthisprocessiscommonlycalledthePlyandCapPly

PlyisasheetmaterialconsistingofPolyester,NylonandthecompoundwhichhadbeenpreviouslyprocessedintheformoflongrollsCalendarmachinewhichisthencuttochangedirectionorangleoftheyarnfrom0to90

CapPlyisasheetmaterialconsistingofNylonandthecompoundwhichiscutintoseveralpartsintheengine

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6. Building Tirebuildingistheprocessofassemblingallthecomponentsontoatirebuildingdrum

Theassemblyprocessconsistsoftwostages.Firstlyweprocessthecarcass.Second,addasteelbelt,capplyandtreadintoGT

Thisstageisperformedbyusingamachineoperatedbyanoperatoreachphase

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7. Curing Curingistheprocessofapplyingpressuretothegreentireinamoldinordertogiveititsfinalshape,andapplyingheatenergytostimulatethechemicalreactionbetweentherubberand

othermaterials GTresultedfromtheassemblyprocesssenttotheareaCuringtobecooked

ThereGTwillbeplacedinthe

moldinaccordancewiththedesiredtemperaturefortheproduction

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8. Finishing / Quality Control ControlsareperformedwiththeexaminationofbalanceandusingX-Ray

Inthefinalstep,tiresareinspectedbyhumaneyesfornumerousvisualdefectssuchasincompletemoldfill,exposedcords,blisters,blemishes,andothers

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