An apparatus of tracking and managing a code change between multiple projects having the same code basis or similar code bases, comprising: a code management unit including: a flow graph generator for generating a function flow graph of each one of the codes of different projects by analyzing a structural functional flow and additional information in the annotations from each one of the project codes of the multiple projects input to the code management unit, wherein the additional information comprises at least the reason and description of a change and a change request ID, a flow graph comparator for comparing the function flow graphs of said multiple projects with each other, wherein the flow graph generator is adapted to ignore a difference if specific characters are identified in the additional information of the annotation associated with said difference, and a change tracker for tracking changes and differences identified by the flow graph comparator by receiving the requirement for a change and change request ID from the change management unit, and for generating a change tracking result; the change management unit for providing information on both a requirement for the change and a change request ID to the changes tracker, receiving the change tracking result from the changes tracker, and managing the change tracking result; and a display element for receiving the change tracking result from the code management unit and displaying the change tracking result on a monitor. a code management unit including: a flow graph generator for generating a function flow graph of each one of the codes of different projects by analyzing a structural functional flow and additional information in the annotations from each one of the project codes of the multiple projects input to the code management unit, wherein the additional information comprises at least the reason and description of a change and a change request ID, a flow graph comparator for comparing the function flow graphs of said multiple projects with each other, wherein the flow graph generator is adapted to ignore a difference if specific characters are identified in the additional information of the annotation associated with said difference, and a change tracker for tracking changes and differences identified by the flow graph comparator by receiving the requirement for a change and change request ID from the change management unit, and for generating a change tracking result; a flow graph generator for generating a function flow graph of each one of the codes of different projects by analyzing a structural functional flow and additional information in the annotations from each one of the project codes of the multiple projects input to the code management unit, wherein the additional information comprises at least the reason and description of a change and a change request ID, a flow graph comparator for comparing the function flow graphs of said multiple projects with each other, wherein the flow graph generator is adapted to ignore a difference if specific characters are identified in the additional information of the annotation associated with said difference, and a change tracker for tracking changes and differences identified by the flow graph comparator by receiving the requirement for a change and change request ID from the change management unit, and for generating a change tracking result; the change management unit for providing information on both a requirement for the change and a change request ID to the changes tracker, receiving the change tracking result from the changes tracker, and managing the change tracking result; and a display element for receiving the change tracking result from the code management unit and displaying the change tracking result on a monitor.