Why it matters when you are writing
Nearly everyone who encounters your paper reads only this. Reviewers form an impression here, conference committees decide here, and researchers scanning search results decide here whether to open the PDF. That makes the abstract the highest-leverage 200 words in the document, and it is worth several passes rather than the fifteen minutes it usually gets at the end.
Four moves cover almost every empirical abstract: what problem or gap the work addresses, what you did, what you found, and what follows. Some journals impose these as labeled headings — a structured abstract — and the rest expect the same sequence in continuous prose. The findings sentence is the one to protect: an abstract that describes a method and then says results “will be discussed” wastes the reader’s attention entirely.
Because it stands alone, it carries no citations, no abbreviations you have not spelled out, no references to figures or sections, and no material that is not also in the paper. Write it last, when you know what the paper actually claims. Then read it cold the next morning and ask whether a stranger in an adjacent field could say what you found.