You can use this template I made for simple project. I don't know which compiler you are using but you can configure it with the variables in the first sections as well as other useful configs:
#=============================================================================
# Project related variables
EXENAME           = test
FILEIDENTIFIER    = .c
COMPFLAGS         = -pedantic -Wall
COMPSTANDARD      = -std=c11
EXELINKS          = -lm
DBARGS            = -g
BUILDDIR          = build/
BINARY_OUTPUT_DIR = $(BUILDDIR)bin/
OBJDIR            = obj/
SOURCEDIRS        = src/
INCLUDEDIRS       = include/
LIBSDIRS          = /usr/lib/
#=============================================================================
# Commands variables
COMPILER          = gcc
LINKER            = ld -r
DISPLAY           = printf
MKDIR             = mkdir -p
RMDIR             = rmdir
RM                = rm -f
#=============================================================================
# Other
VOIDECHO          = > /dev/null 2>&1
#=============================================================================
# Semi-automatic variables
EXEFINALOBJ       = $(OBJDIR)$(EXENAME).o
EXEFINAL          = $(BINARY_OUTPUT_DIR)$(EXENAME)
INCLUDEARGS       = $(addprefix -I,$(INCLUDEDIRS))
#=============================================================================
# Automatic variables
SOURCES           = $(foreach sourcedir,$(SOURCEDIRS),$(wildcard $(sourcedir)**/*$(FILEIDENTIFIER)) $(wildcard $(sourcedir)*$(FILEIDENTIFIER)))
OBJECTS           = $(patsubst %$(FILEIDENTIFIER),%.o,$(foreach sourcedir,$(SOURCEDIRS),$(subst $(sourcedir),$(OBJDIR),$(wildcard $(sourcedir)**/*$(    FILEIDENTIFIER)) $(wildcard $(sourcedir)*$(FILEIDENTIFIER)))))
GENERATED_FILES   = $(OBJECTS) $(EXEFINALOBJ) $(EXEFINAL)
GENERATED_FOLDERS = $(OBJDIR) $(BINARY_OUTPUT_DIR) $(BUILDDIR)
#=============================================================================
# Special GNU make variables
VPATH             = $(SOURCEDIRS)
#=============================================================================
# Rules: Phony Targets
.PHONY: silent
silent:
    @make --silent $(EXEFINAL)
.PHONY: all
all: $(EXEFINAL)
.PHONY: debug
debug: COMPFLAGS += $(DBARGS)
debug: all
.PHONY: clean
clean:
    @$(DISPLAY) "\n-> Cleaning files...\n"
    @$(DISPLAY) " $(foreach file,$(GENERATED_FILES),$(if $(wildcard $(file)),- Removing file $(file)\n,\b))"
    @$(RM) $(GENERATED_FILES)
    @$(DISPLAY) "\n-> Cleaning folders...\n"
    @$(DISPLAY) " $(foreach folder,$(GENERATED_FOLDERS),$(if $(wildcard $(folder)),- Removing folder $(folder)\n,\b))"
    @$(RMDIR) $(GENERATED_FOLDERS) $(VOIDECHO) || true
    @$(DISPLAY) "\n"
#=============================================================================
# Rules: File Targets
$(EXEFINAL): $(EXEFINALOBJ)
    @$(DISPLAY) "\n - Building $@ from $^...   "
    @$(MKDIR) $(BINARY_OUTPUT_DIR)
    $(COMPILER) $(EXEFINALOBJ) -o $@ $(LIBARGS) $(EXELINKS)
    @$(DISPLAY) "Done"
    @$(DISPLAY) "\n\n"
$(EXEFINALOBJ): $(OBJECTS)
    @$(DISPLAY) "\n - Merging objects files into $@...   "
    $(LINKER) $(OBJECTS) -o $@
    @$(DISPLAY) "Done"
$(OBJDIR)%.o: %$(FILEIDENTIFIER)
    @$(DISPLAY) "\n - Building $@ from $^...   "
    @$(MKDIR) $(OBJDIR)
    $(COMPILER) $(COMPFLAGS) $(COMPSTANDARD) $(INCLUDEARGS) -c $^ -o $@
    @$(DISPLAY) "Done"
The actual configuration is for Linux and uses gcc and ld. It support subfolders for sources and 4 targets are defined:
- silent (default): silent build
 
- all: verbose build
 
- debug: debug build
 
- clean: remove files and folders generated by the makefile
 
If you want to understand exactly how the Makefile work, as MadScientist wrote, look at the GNU make manual at https://www.gnu.org/software/make/manual/html_node/Introduction.html