Here is a direct proof of exactness at $B \otimes_R N$. Summary: it's very annoying to prove things in detail using the generators-and-relations definition of tensor products. Even in this long-winded version, significant detail is omitted. I would be curious to know if anyone has typed something like this into Coq.
This is usually treated using the universal property of the tensor product, as in the other answers, or in Dummit and Foote, or left as an exercise. In my opinion, leaving this as an exercise is mostly about not wanting to write this much detail. I have written this out because I can't find another source that does so.
First we state two clarifying lemmas:
Lemma 1 If $f \colon S \rightarrow T$ is a map of sets, then the kernel of the induced map of free $R$-modules $f \colon R[S] \rightarrow R[T]$ is generated by $\{s-s' \in R[S] \mid f(s) = f(s')\}$.
Lemma 2 If $$X \xrightarrow{f} Y \xrightarrow{g} Z \rightarrow 0$$ are maps of $R$-modules and $\mathrm{Ker}(f)$ is generated by $\{x_i\}$, $\mathrm{Ker} (g)$ is generated by elements $\{y_j\}$, and we have $x'_j \in X$ such that $f(x'_j) = y_j$, then $\mathrm{Ker} (gf)$ is generated by $\{x_i\} \cup \{x'_j\}$.
To prove that $\mathrm{Ker}(\beta \otimes \mathrm{Id}) \subset \mathrm{Im}(\alpha \otimes \mathrm{Id})$ we work with the definition of the tensor products as quotients of the free modules $R[B \times M]$ and $R[C \times M]$. If $(\beta \otimes \mathrm{Id} )(\sum m_i \otimes n_i) = 0 \in C \otimes_R M$, then the composition $$R[B \times M] \xrightarrow{ \beta \times \mathrm{Id}} R[C \times M] \xrightarrow{\pi} C \otimes_R M$$ sends $\sum (m_i ,n_i)$ to zero, where $\pi$ is the quotient map defining the tensor product.
Our goal is to show that any such element $\sum (m_i ,n_i)$ can be expressed ($\star$) as a sum $\sum_j (\alpha(a_j),m_j)$ plus a linear combination of tensor-product relation elements in $R[B \times M]$ (there are 4 types). This is equivalent to showing that $\sum m_i \otimes n_i$ is in the image of $\alpha \otimes \mathrm{Id}$.
That is to say, we want to show that the kernel of the composition $\pi \circ (\beta \otimes \mathrm{Id})$ is generated by 5 types of elements. Lemma 1 tells us that the kernel of $\beta \times \mathrm{Id}$ is generated ($\triangle$) by $\{(b,m)-(b',m) \in R[B \times M] \mid \beta(b) = \beta(b')\}$. The kernel of $\pi$ is generated by tensor-product relation elements by definition. Further, any tensor-product relation element in $R[C \times M]$ is the image of a tensor-product relation element in $R[B \times M]$, because $ \beta $ is onto.
We can write the annoying expression
$$
(b,m)-(b',m) = (b-b', m) - [(b+(-b'),m)-(b,m)-(-b',m)]+[(-1)(b',m)-(-b',m)]
$$
Since $\beta(b-b') = 0$, $b-b' = \alpha(a)$, so the first term on the RHS is an element in the image of $\alpha \times \mathrm{Id}$ and the other two terms are tensor product relations terms for $B \otimes_R M$.
By Lemma 2, we know a set of generators of $\mathrm{Ker}(\pi \circ (\beta \otimes \mathrm{Id}))$. We want to show that all of these can be expressed as described above ($\star$). The generators arising from tensor-product relation elements of $R[C \times M]$ are tensor-product relation elements in $R[B \times M]$, so there is nothing to prove. The other type of generator $\triangle$ is also expressible in the form $\star$, because of the annoying expression above.