Simulation of the kinematic process variables in the production of different gearing profiles with side milling cutter. This paper deals with the gearing process with profile-independent tools, such as side milling cutters. It is a very flexible process and particularly suitable for single-unit and small-batch production. However, currently the method is hardly used in the industry due to its suboptimal realization of the known kinematic schemes and insufficient or missing information about its process characteristics. The paper aims at selecting optimal methods for the realization of the process and at determining the required process variables for its optimization and implementation. To solve this problem, a mathematical model of shaping kinematics of gearings with side milling tools has been developed according to a generalized kinematic scheme. On the basis of this scheme, the kinematic process variables in the production of spur gears with different gearing parameters were simulated under different cutting conditions. Finally, the simulation results were analyzed with regard to the existing optimization potential.