Are the parts code universal or does each company have their own code? Please provide brief answers, or if someone know any relevant site please share. That will be highly appreciated.
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Each manufacturer has their own and it gets interesting that an original part for a Jaguar appears to be made by Volvo - at least I read that on a forum post. I worked in parts for a bit and each main dealer, different makes, had different systems - at least then but I don't think that will have changed. They want their logo on the bag / box and won't like advertising someone else.
Short answer: each car manufacturer will have it's own part numbering system that is completely different from other car manufacturer. However, parts manufacturers sometimes use the car manufacturer part number just so their part can be found and listed by suppliers, distributors and parts stores as a compatible replacement for an original part.