The objective of the study is to detect the differences in practice of Penalty-Reward-Contrast Analysis (PRCA) by a literature review. The review provides an enhanced understanding of PRCA by categorizing the modes of coding to low and high performance levels and the classification techniques of attributes according their asymmetric impact on overall customer satisfaction. Besides, this study aims to show how differences in practice of PRCA might change to the findings by presenting a case study and its results. By using a tour operator’s service quality measurement, the case study shows that findings of a research might significantly change depending on the techniques adapted for PRCA. The review of PRCA signified three main arguments in its practice; (1) definition of the low and high performance level; (2) decision of the regression coefficients (standardized or unstandardized) for penalty and reward values; and (3) classification of the attributes. Thus, in addition to identification of the techniques and their impacts on research findings by a case study, authors recommended some issues for the future studies.