求翻译：目前，我国企业所应用的战略成本管理体系还不是完全理论上的战略成本管理，只是战略成本管理的一种理念的运用，因此在具体操作过程中还有很多不完善的地方是什么意思？

Strategic cost management system, our enterprise applications is not entirely theoretical strategic cost management, the use of the concept of a strategic cost management, so there are many imperfections in the specific procedure

At present, the application of our enterprise cost management system strategy is not yet fully theoretical strategy is only cost, strategic cost management of the management of a philosophy application, therefore the specific course of action, there are still a lot to be desired

At present, Our country Enterprise applies the strategic cost management system is not the completely theoretically strategic cost management, is only the strategic cost management one idea utilization, therefore also has very many imperfect places in the concrete operating process

At present, China's enterprise strategic cost management system is not yet fully applied by strategic cost management theory, is only a concept of strategic cost management application, so the specific operation also has a lot of room for improvement

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