The article presents a process for building a system of exercises on “Functions and graphs” for 10th-grade students, aiming to develop functional thinking. Functional thinking is understood as the ability to recognize, analyze, and represent relationships between quantities. The article emphasizes the importance of building a systematic and scientific system of exercises, suitable for the characteristics of functional thinking and the teaching and learning process. The construction process includes steps such as setting goals, preparing teachers, designing, building the system, and evaluating. The article also provides illustrative examples of how to design exercises according to each characteristic of functional thinking, to support teachers in teaching and developing students’ thinking.