Here is the below query to identify.

Top 20 CPU consuming Sql Server transactions

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

Regards,

Chaitanya