[EN] The objective of this work is to analyze exhaustively the current system of audience measurement in television, explaining both its functional, technical and economic situation as well as checking its impact on advertising contracting and prices. Current audience calculation systems are based on spectator behavior that has been overwhelmingly overwhelmed by new consumption habits of audiovisual products, especially the Internet and payment channels. The work will develop and explain the current model explaining its limitations and opportunities for improvement, while proposals for improvement will be presented. TFGM