stat/vmcrec is a SAP Parameter attribute which is used to control Max. number of vmc statistic records created for one statistic record information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
This parameter affects the VMC statistics within the SAP statistics. It
specifies how many VMC sub-records can be contained within one statistic
record.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.