1	Introduction
1.1	Theme Presentation and justification
1.2	Paper Problem and Objectives
1.3	Methodology and Research Method
1.4	Document Structure
2	Theoretical and Conceptual Framework
2.1	Management Control
2.2	The financial information organization for management control
2.3	KPI's of Financial Performance by Segment
3	BroadcastTV Industry and its Business Model
3.1	Historical Background
3.2	Business Model
3.3	Programs and its Accounting Treatment
3.4	Management Control in Television
4	The New Age of Television
4.1	Guidelines
4.2	The new context: Technological change and Consumer Behavior
4.3	Survival in the new environment
5	Proposed Model for Assessment of Financial Performance in the TV Industry
5.1	Organization Model
5.2	segmented Analysis
5.3	Segmented Expense Recognition
5.4	Segmented Income Recognition
5.5	Segmented Financial Performance Analysis
5.6	Management Control Role
6	Conclusions
6.1	Paper Conclusions
6.2	Constraints and Opportunities for Future Research
B	Bibliography
A	Anexo
B	Segmented Financial Reporting

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