Another way to do this is by using a "configure" script. If you are already using one with your makefile, you can use a combination of uname and sed to get things to work out. First, in your script, do:
UNAME=uname
Then, in order to put this in your Makefile, start out with Makefile.in which should have something like
UNAME=@@UNAME@@
in it.
Use the following sed command in your configure script after the UNAME=uname
bit.
sed -e "s|@@UNAME@@|$UNAME|"< Makefile.in > Makefile
Now your makefile should have UNAME
defined as desired. If/elif/else statements are all that's left!