Makefile: introduce PROG_NAME to contain the 'ct-ng' executable name

With the upcomming --program-{prefix,suffix,transform-name} options,
we'll have a need to centralise the actual executable name, that is
now no longer be a constant.

Rather than spread the prefix/suffix through-out the code, just
centralise the name setting in one place. Beside, transform-name
would not be possible without setting the name at a single location.

Signed-off-by: "Yann E. MORIN" <yann.morin.1998@anciens.enib.fr>

 #!/bin/sh

 call_to=@@DEFAULT_LD@@

 case "${CTNG_LD_IS}" in

     bfd)    call_to=bfd;;

     gold)   call_to=gold;;

 esac

 exec "${0}.${call_to}" "$@"

 exit $?