Which type of maker is provided with matlab?

hi, i am working on RTW coder which generates a make file. this make file was with an extension .mk. can you tell me on what basis is this make file being generated and what are the rules that have been followed while writing such a file. currently i dont have much knowledge about make files please tell me the maker used in this.

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Follow the links in answer

http://www.mathworks.in/matlabcentral/answers/26826-make-file