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(Copied from the project website)

Despite their wide use, the unix make tool and its variants have
difficulties in tracking implicit dependency of C/C++ source files on
included headers. Great efforts are needed to ensure that once a
header is updated, any source file that includes it must be re-
compiled.

Modern build tools (such as BJam, CMake, and Scons) are compile-smart.
They perform deep scans on sources files and figure out what headers
are included (directly and recursively), thereby avoiding the need of
expressing the dependency explicitly in build descriptions.

Qi-make is link-smart. By searching the inclusion dependency graph, it
can automatically identifiy the set of compiled objects, as well as
the set of libraries (in the correct order) that must be linked in to
create the final executable.

Link: http://code.google.com/p/qi-make/