This query uses DMV’s to identify the most costly queries by CPU
SELECT TOP 20
qs.sql_handle,
qs.execution_count,
qs.total_worker_time AS Total_CPU,
total_CPU_inSeconds = --Converted from microseconds
qs.total_worker_time/1000000,
average_CPU_inSeconds = --Converted from microseconds
(qs.total_worker_time/1000000) / qs.execution_count,
qs.total_elapsed_time,
total_elapsed_time_inSeconds = --Converted from microseconds
qs.total_elapsed_time/1000000,
st.text,
qp.query_plan
FROM
sys.dm_exec_query_stats AS qs
CROSS APPLY
sys.dm_exec_sql_text(qs.sql_handle) AS st
CROSS APPLY
sys.dm_exec_query_plan (qs.plan_handle) AS qp
ORDER BY
qs.total_worker_time DESC
For a complete explanation see: How to identify the most costly SQL Server queries by CPU