The hybrid boundary element method was introduced in 1987. Since then, the method has been successfully applied to different problems of elasticity and potential, including time-dependent problems. This thesis presents an attempt to consolidate a formulation for the general analysis of the dynamic response of elastic systems. Based on a mode- superposition technique, a set of coupled, higher-order differential equations of motion is transformed into a set of uncoupled second order differential equations, which may be integrated by means of standard procedures. The first motivation for these theoretical developments is the hybrid boundary element method, a generalization of T. H. H. Pian`s previous achievements for finite elements, which, requiring only boundary integrals, yields a stiffness matrix for arbitrary domain shapes and any number of degrees of freedom. The method is also an extension of a formulation introduced by J. S. Przemieniecki, for the free vibration analysis of bar and beam elements based on a power series of frequencies. It handles constrained and unconstrained structures, non-homogeneous initial conditions given as nodal values as well as prescribed domain fields and general domain forces (other than inertial forces). This thesis also focuses on establishing the conceptual framework for applying the simplified version of the hybrid boundary element method to functionally graded materials. Several classes of fundamental solutions for steady-state and time-dependent problems of potential are derived for a frequency-domain analysis combined with an advanced mode superposition technique based on a power series of frequencies. Thus, the boundary-only feature of the method is preserved even with such spatially varying material property.Several numerical examples are given in terms of an efficient patch test for irregular bounded, unbounded and multiply connected regions submitted to high gradients.