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This paper presents a functional design aspects of the economic agent is an economic entity, which aims at producing goods and services, for which exercise economic functions of consumption, distribution, investment and divestiture and financing.Main indicators of functional balance are functional working capital or net working capital globally, need working capital for exploration and exploitation and outside the Treasury functional. Also, to achieve financial equilibrium phases are rendereddoaj:d5fb8d9d045e42f590ed082b37d05b9e fatcat:kihqsdk75vcf5b2uozj4b2wmyu