What makes compost?

My question is this
Everybody knows that when you pee on youre mound of rotting vegitation that it helps it along So if chopt up vegitation is allowed to float in urine for months on end does this make the liquid when diluted good or bad for plants?
Does it A feed them the goodness it has taken from the rotting veg or
B Rot there roots with the same style as it has the veg before it
I Realise the compost on completion is Mixed in with the soil and not applied neat, For the same resons i imagine.