CPU usage of the user

cpu_usage.sql

SELECT ss.username, se.SID, VALUE / 100 cpu_usage_seconds
    FROM v$session ss, v$sesstat se, v$statname sn
   WHERE     se.STATISTIC# = sn.STATISTIC#
         AND NAME LIKE '%CPU used by this session%'
         AND se.SID = ss.SID
         AND ss.status = 'ACTIVE'
         AND ss.username IS NOT NULL
ORDER BY VALUE DESC;