End-to-End process of the Learning Planning and Budgeting

I have been researching the Learning Planning and Budgeting functionality in Oracle Fusion Learning Cloud; however, I am unable to clearly understand how the learning budget is integrated with course costs and employee-related training expenses.

Could someone please explain the end-to-end process in a simple manner, using a scenario-based example, to illustrate how budgets are defined and further linked to courses and how employee training costs are calculated and consumed?