We present partial results of a comparative analysis in three major commercial broadcasters in Spain -Cadena Ser, Onda Cero and Cope- to identify and analyze the structure of the departments responsible for content management, as well as the model and management tools used. The study applies a case methodology and takes a functional perspective, that is, a business model based on the core business of each company, i.e., informational, cultural, or entertainment content. For the second phase of the analysis, we conducted in-depth interviews with the heads of the executive team of each broadcasting company.