You'd be better of just using 'grep' to search for all the include-statements. Unless the previous author went out of his/her way to make things difficult to read, you can say:
grep "^ \tinclude" .php
and get a nice listing resembling this:
in_out.php include('io_util.php');
in_out.php include('io_post.php');
io_post.php include('io_main.php');
io_post.php include('io_main.php');
...
login.php include('io_util.php');
usrvw.php include('usrmsg.php');
Using awk, perl, or even php itself to clean this up and make
a real cross-referenced list is left as an exercise for the reader. :-)