R&D activities are the main content of enterprises to achieve healthy development, but in the process of enterprise project R&D, R&D project management and cost control will have an impact on project R&D and decrease accuracy of cost control. In view of this, this paper proposes a multi-attribute recommendation algorithm, right cost control of enterprise R&D projects analyze and improve the enterprise R&D project cost control level, shorten the cost accounting development time. And then, the right R&D data is evaluated comprehensively. Finally, R&D activities are carried out using continuous monitoring cost control, and output final project R&D cost control scenarios. The results show that the multi-attribute recommendation algorithm can accurately carry out R&D activities cost control accounting, improve the cost control level of R&D activities, rationality is greater than 95% and better than market research methods. Therefore, the multi-attribute recommendation algorithm can meet the requirements of cost control of R&D activities and is suitable for continuous analysis of healthy development of enterprises.