The recipes in built-in implicit rules make liberal use of certain predefined variables. You can alter the values of these variables in the makefile, with arguments to make, or in the environment to alter how the implicit rules work without redefining the rules themselves. You can cancel all variables used by implicit rules with the ‘-R’ or ‘--no-builtin-variables’ option.
For example, the recipe used to compile a C source file actually says ‘$(CC) -c $(CFLAGS) $(CPPFLAGS)’. The default values of the variables used are ‘cc’ and nothing, resulting in the command ‘cc -c’. By redefining ‘CC’ to ‘ncc’, you could cause ‘ncc’ to be used for all C compilations performed by the implicit rule. By redefining ‘CFLAGS’ to be ‘-g’, you could pass the ‘-g’ option to each compilation. All implicit rules that do C compilation use ‘$(CC)’ to get the program name for the compiler and all include ‘$(CFLAGS)’ among the arguments given to the compiler.
The variables used in implicit rules fall into two classes: those that are names of programs (like CC) and those that contain arguments for the programs (like CFLAGS). (The “name of a program” may also contain some command arguments, but it must start with an actual executable program name.) If a variable value contains more than one argument, separate them with spaces.
The following tables describe of some of the more commonly-used predefined variables. This list is not exhaustive, and the default values shown here may not be what make selects for your environment. To see the complete list of predefined variables for your instance of GNU make you can run ‘make -p’ in a directory with no makefiles.
Here is a table of some of the more common variables used as names of programs in built-in rules:
ARArchive-maintaining program; default ‘ar’.
ASProgram for compiling assembly files; default ‘as’.
CCProgram for compiling C programs; default ‘cc’.
CXXProgram for compiling C++ programs; default ‘g++’.
CPPProgram for running the C preprocessor, with results to standard output; default ‘$(CC) -E’.
FCProgram for compiling or preprocessing Fortran and Ratfor programs; default ‘f77’.
M2CProgram to use to compile Modula-2 source code; default ‘m2c’.
PCProgram for compiling Pascal programs; default ‘pc’.
COProgram for extracting a file from RCS; default ‘co’.
GETProgram for extracting a file from SCCS; default ‘get’.
LEXProgram to use to turn Lex grammars into source code; default ‘lex’.
YACCProgram to use to turn Yacc grammars into source code; default ‘yacc’.
LINTProgram to use to run lint on source code; default ‘lint’.
MAKEINFOProgram to convert a Texinfo source file into an Info file; default ‘makeinfo’.
TEXProgram to make TeX DVI files from TeX source; default ‘tex’.
TEXI2DVIProgram to make TeX DVI files from Texinfo source; default ‘texi2dvi’.
WEAVEProgram to translate Web into TeX; default ‘weave’.
CWEAVEProgram to translate C Web into TeX; default ‘cweave’.
TANGLEProgram to translate Web into Pascal; default ‘tangle’.
CTANGLEProgram to translate C Web into C; default ‘ctangle’.
RMCommand to remove a file; default ‘rm -f’.
Here is a table of variables whose values are additional arguments for the programs above. The default values for all of these is the empty string, unless otherwise noted.
ARFLAGSFlags to give the archive-maintaining program; default ‘rv’.
ASFLAGSExtra flags to give to the assembler (when explicitly invoked on a ‘.s’ or ‘.S’ file).
CFLAGSExtra flags to give to the C compiler.
CXXFLAGSExtra flags to give to the C++ compiler.
COFLAGSExtra flags to give to the RCS co program.
CPPFLAGSExtra flags to give to the C preprocessor and programs that use it (the C and Fortran compilers).
FFLAGSExtra flags to give to the Fortran compiler.
GFLAGSExtra flags to give to the SCCS get program.
LDFLAGSExtra flags to give to compilers when they are supposed to invoke the linker, ‘ld’, such as -L. Libraries (-lfoo) should be added to the LDLIBS variable instead.
LDLIBSLibrary flags or names given to compilers when they are supposed to invoke the linker, ‘ld’. LOADLIBES is a deprecated (but still supported) alternative to LDLIBS. Non-library linker flags, such as -L, should go in the LDFLAGS variable.
LFLAGSExtra flags to give to Lex.
YFLAGSExtra flags to give to Yacc.
PFLAGSExtra flags to give to the Pascal compiler.
RFLAGSExtra flags to give to the Fortran compiler for Ratfor programs.
LINTFLAGSExtra flags to give to lint.
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https://www.gnu.org/software/make/manual/html_node/Implicit-Variables.html