In the Bus Company Simulator, you can compare your progresses with other players.
The more KP you earn, the higher you get on the rankings in the Singleplayer. You do not go down in the ranking list if you spend KP. It does not matter how many KP you have at the moment, but how many KP you have already earned.
In the multiplayer you can find rankings which allow you to compare your experience points and substitute points with other players. Additionally there is a ranking list which shows the company values of all companys.