program structure using a makefile

[metulburr]

Currently my program is structured like:

program/
    makefile
    main.cpp
    ...cpp_files
    ...header_files
    resources/
        images/
            ...image_files

but i want to structure it like:

program/
    makefile
    data/
        main.cpp
        ...cpp_files
        include/
            ...header_files
        resources/
            images/
                ...image_files

Currently i can compile it OK, but the method is very messy. For example: i have to access my image files as "data/resources/images/waver.png", preceeded with "data", when the cpp file that calls that image is in data. So it makes it confusing. Or in my makefile i have to access all the cpp files preceeded with data as well.
SOURCES=data/main.cpp data/Control.cpp data/Character.cpp data/texture_manager.cpp
as opposed to:
SOURCES=main.cpp Control.cpp Character.cpp texture_manager.cpp

Is there a way i can change directory into the data file from my makefile so the starting point is within data/?

my makefile:

CC=g++
CFLAGS=-c -I/usr/include/SDL2 -std=c++11 -Wall
LDFLAGS=
FLAGS=-lSDL2 -lSDL2_image
SOURCES=data/main.cpp data/Control.cpp data/Character.cpp data/texture_manager.cpp
DATA=data
OBJECTS=$(SOURCES:.cpp=.o)
EXECUTABLE=main
BINDIR=/usr/bin

all: $(SOURCES) $(EXECUTABLE)
        
$(EXECUTABLE): $(OBJECTS)
	$(CC) $(LDFLAGS) $(OBJECTS) -o $@ $(FLAGS)

.cpp.o:
	$(CC) $(CFLAGS) $< -o $@ $(FLAGS)

clean:
	rm $(DATA)/*.o $(EXECUTABLE)

install:
	#install -s $(EXECUTABLE) $(BINDIR)
	sudo cp -u $(EXECUTABLE) $(BINDIR)
uninstall:
	sudo rm $(BINDIR)/$(EXECUTABLE) */

[metulburr]

i think i migfht of found the answer with VPATH in my makefile

SRC_PATH=data
VPATH=${SRC_PATH}
SOURCES=main.cpp Control.cpp Character.cpp texture_manager.cpp

This fixes this issue apparently, but the path to the image files still need to preceed with "data". Is there another method that will also help with this?