Vats is governed by 3 stats.
Perception - will determine your accuracy with a weapon
Agility - Will determine how many action points you have to use in vats
Luck - You use this to increase your critical metre to use in vats. Also it have many perks that refil your action points or crit metre creating some impressive synergies.
I enjoyed creating a low agility high luck vats user. This character would use vats even when I could shoot a long range target better with iron sights then with vats. it was an RP quirk for the character. It worked because i tailored the character to the design of having lots of ways to get action points even though i had few of them with a low agility. Crits almost always hit so I would use the crit to function to hit targets I "needed" hit and a perk that refills your action points on a kill was vital to the build. Luck also has a crit bank perk that allows you to have 4 crits ready to go off if you need them. I used armour to lower vats costs and increase action point regeneration.
vats can be enjoyable way to play some character builds but like most thinks you need to decide I want to play X style of character so i will need y perks. My current character refuses to use vats except to use the awareness perk.
Different character concepts different approaches to vats.