The qmake tool helps simplify the build process for development projects across different platforms. It automates the generation of Makefiles so that only a few lines of information are needed to create each Makefile. You can use qmake for any software project, whether it is written with Qt or not.
qmake generates a Makefile based on the information in a project file. Project files are created by the developer, and are usually simple, but more sophisticated project files can be created for complex projects.
qmake can also generate projects for Microsoft Visual studio without requiring the developer to change the project file.