abnormal cost的意思|示意

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Abnormal cost is a phrase used in accounting to describe the expense incurred due to a non-recurring event. It usually refers to an expense that is not part of the normal ongoing operations of a business. For example, if a factory has to shut down for a few days because of a power outage, the cost of repairs and any lost wages would be considered an abnormal cost.

Abnormal costs can also refer to any additional cost required to complete a given project. For example, if a company had to order special materials for a new product line that were not accounted for in the initial budget, these costs would be considered abnormal. Abnormal costs may also refer to the cost of projects that were not planned at the beginning of the year, such as launching a new marketing campaign.

Abnormal costs can arise from both planned and unplanned events. For example, if a company had to hire additional staff in order to complete a project, that would be considered an abnormal cost. On the other hand, if a company had to purchase new equipment to replace outdated machinery, that would be considered a planned cost.

Overall, abnormal cost is a term used to describe any expense that is not part of the regular operation of a business or any additional cost required to complete a given project. It can come from both planned and unplanned events, and must be taken into account when developing budgets and making financial decisions.