Prog
/include
/include/dir1
/include/dir2
/src
/src/dir1
/src/dir2

CC        := g++
LD        := g++

TARGETS   := app1 app2
MODULES   := mod1 mod2
INC_DIR   := $(addprefix include/,$(MODULES))
SRC_DIR   := $(addprefix src/,$(MODULES))
BUILD_DIR := $(addprefix build/,$(MODULES))

SRC       := $(foreach sdir,$(SRC_DIR),$(wildcard $(sdir)/*.cpp))
OBJ       := $(patsubst src/%.cpp,build/%.o,$(SRC))
INCLUDES  := -Iinclude $(addprefix -I,$(INC_DIR))

vpath %.cpp $(SRC_DIR)

define make-goal
$1/%.o: %.cpp
   $(CC) $(INCLUDES) -c $$< -o $$@
endef

.PHONY: all checkdirs clean

all: checkdirs $(TARGETS)

$(TARGETS) : %: $(OBJ)
   $(CC) $(INCLUDES) -o build/$@ src/$@.cpp $^

checkdirs: $(BUILD_DIR)

$(BUILD_DIR):
   @mkdir -p $@