Logistics Service Providers, which provide transportation of LTL goods, so called groupage freight, have to deal with certain challenges according to cost evaluation of their transshipment operations in the hub locations of their logistics service networks. The internal transfer pricing system in a logistics service network of a LSP according to transshipment operations of groupage freight should be able to distribute the indirect costs of the operations in the hubs to the cost units in an appropriate manner. An evaluation of different internal transfer pricing systems of logistics service providers should be executed. A comparison of theoretical perceptions and insights due to interviews with Austrian LSP should lead to the detection of an internal transfer pricing system for logistics service networks, which is able to distribute the indirect costs of the transshipment operations to the cost units in an appropriate manner. The accomplishment of the interviews with two main Austrian LSP led to interesting results. There is the need to combine existing internal transfer pricing system with theoretical exceptions in order to reach the goal to have a system, which is able to reach an appropriate distribution of indirect costs.