Do artigo do MSDN sobre Solucionando problemas de desempenho no SQL Server 2005
The following query gives you a high-level view of which currently cached batches or procedures are using the most CPU. The query aggregates the CPU consumed by all statements with the same plan__handle (meaning that they are part of the same batch or procedure). If a given plan_handle has more than one statement, you may have to drill in further to find the specific query that is the largest contributor to the overall CPU usage.
select top 50
sum(qs.total_worker_time) as total_cpu_time,
sum(qs.execution_count) as total_execution_count,
count(*) as number_of_statements,
qs.plan_handle
from
sys.dm_exec_query_stats qs
group by qs.plan_handle
order by sum(qs.total_worker_time) desc