makedepend: command not found

Maybe Your $PATH variable doesn't contain the default paths? echo $PATH should give something like:

[root@server ~]# echo $PATH
/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin

If it's empty, You may set the PATH variable with this command

export PATH="/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin"

On CentOS possible default full paths are:

/usr/bin/makedepend - from package: imake

You may install the required package with command yum install {package}

On Debian possible default full paths are:

/usr/bin/makedepend - from package: xutils-dev

You may install the required package with command apt-get install {package}

Error in other languages:
makedepend: bevel nie gevind nie
makedepend: comandă negăsită
makedepend: comando não encontrado
makedepend: commande introuvable
makedepend: command not found
makedepend: käsku ei ole
makedepend: không tìm thấy lệnh
makedepend: komanda nerasta
makedepend: Kommando nicht gefunden.
makedepend: kommandot finns inte
makedepend: komut yok
makedepend: nie znaleziono polecenia
makedepend: níor aimsíodh an t-ordú
makedepend: no se encontró la orden
makedepend: no s'ha trobat l'ordre
makedepend: opdracht niet gevonden
makedepend: parancs nem található
makedepend: perintah tidak ditemukan
makedepend: príkaz nenájdený
makedepend: příkaz nenalezen
makedepend: команда не найдена
makedepend: командата не е открита
makedepend: 命令找不到
makedepend: コマンドが見つかりません