However, starting with 10.5 Leopard, the client version of OS X also contains a VPN server that can be activated and configured to manage remote connections to your network. Often the implementation of this is to use a hardware-based VPN (likely built into your home router) to configure the remote connectivity to the network, or use a server software package like Apple's OS X Server to set up a VPN service.
On the other hand, if you have more than one device on your home network that you might wish to directly access, then using a virtual private network is beneficial as it places your system on your home's network so you can communicate with devices as if you were at home.
If you access your computer remotely, then services like Apple's 'Back to my Mac' have their conveniences however, this and similar services are useful for individual machines only.