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. <EOS>