I think you first have to ask yourself what your macrophages should phagocytose...apoptotic cells, necrotic cells, bactieria, latex-beads (in most cases IgG-labeled and taken up via Fc receptors). There are assays available for distinct questions.
I agree with Bjorn, but if you are looking for a place to start, current protocols in immunology is a good place. See citation below with the start of the abstract. Good luck.
Campbell, P. A., B. P. Canono, et al. (2001). Measurement of Bacterial Ingestion and Killing by Macrophages. Current Protocols in Immunology, John Wiley & Sons, Inc.
This unit presents fairly simple assays for measuring the binding of bacteria to macrophages, internalization of bacteria (also called ingestion or phagocytosis), and bacterial killing by macrophages. ...