You probably need a powerful enzyme cleaner. I've dealt with concrete, walls, and furniture adulterated by the world's most persistent odor (cat piss). Anti-icky Poo (Anti Icky-Poo? LOL) is the best enzyme cleaner I've found, and I've tried a lot of them. If you have a concrete floor it will, I regret to say, take many many gallons of the stuff, but it really works.
The way you need to use it is to saturate the floor, and then lay plastic tarp over the floor so it stays damp for as long as possible (same with fabric). Because of this it has limited efficacy on wood/wood particle (I've used it that way, but it will of course swell the wood/weaken the wood particle or wallboard so be careful). As it dries out, re-treat. Repeat several times, then let the whole thing dry out and see if it needs more treatments.
ETA, having tried Anti-icky Poo and Nature's Miracle, AIP wins hands down IMO. I totally agree with reeshau about painting over the treated concrete once it is dry. If the saturation is bad enough, that is needed. We plan to eventually enclose our front porch, whose concrete and brick has been adulterated by feral cat piss over the years. We definitely plan to treat and then seal.