In thermodynamics, and more precisely when talking about continuous systems, some sources [1, 2] introduce functionals of state: $$F[s(x), \dots]:=\int_VdV(x)f(s(x),\dots,x)$$ In order to derive continuity equations for each extensive quantity. Also in the Enthalpy wikipedia page one finds the notation $H(S[p],p,\{N_i\})$ which suggests a functional.
I imagine that for this latter case this is done to emphasize that the entropy is a functional that is extremized with constraints at the thermodynamical equilibrium, so that is one link with the calculus of variations.
For the continuum case, is there a practical point in making this link ? Does the formal derivation of continuity equations rely on the calculus of variations?
EDIT: The implication of the existence (or not) of a variational principle is discussed in other linked questions. I am more particularly interested in whether or not it is necessary in some situation to distinguish between the functional derivative: $$\frac{\delta S[p]}{\delta p}$$ and the usual partial derivative $(\partial S/\partial p)$
References (in French):
[1] J. P. Ansermet, Thermodynamique, Chapter 10
[2] Stuckelberg, Thermocinétique phénoménologique galiléenne