For the compilation of your files using ABACUS you should add the abacus/include directory either to your include directory path or specify it explicitly with the -I compiler option. In the same way add the include file paths of Cplex and/or SoPlex. The compiler flags for your platform and the LP-solver can be defined at compilation time with the -D switch of the compiler (e.g., -DABACUS_SYS_LINUX).
It might be helpful to consider the Makefile of the example included in the ABACUS distribution.