Reply to RKO:
I just use old tires. The bigger machines I use Truck or Pickup tires. The smaller machines I use car or garden tractor tires. They cost nothing and will give to the shape of the floor and tracks. Can use the same tires over and over.
When I built my shop, I put old rail lines in the floor, three close together, each side, where the tracks ran .. and standing slightly proud of the floor.
Grousers are dynamite on concrete, with their "chewing"action as they reach or leave the floor. The rail lines worked good for the nearly 20 years I owned that shop.
Be aware that many shop floors are light on concrete thickness for dozer support. 4" is likely to crack, unless the pad under it has been specially compacted. In the construction of my floor, I compacted the gravel under it substantially, then used a minimum of 6" thickness, and high strength concrete to boot.
When the local Cat dealer went on a big upgrade in the late 1980's, they laid about 3 acres of concrete .. and it's 14" thick .. 😮
All the above suggestions are good. Conveyor belting is a good choice, if you can get it cheap, and easily.
If not, small car tires are the cheapest, simplest, and quite effective .. and plywood is quite satisfactory.
I guess it comes back to whatever is the most economically obtained local product.