The tkprof tool is a tuning tool used to determine cpu and execution times for SQL statements. You use it by first setting timed_statistics to true in the initialization file and then turning on tracing for either the entire database via the sql_trace parameter or for the session using the ALTER SESSION command. Once the trace file is generated you run the tkprof tool against the trace file and then look at the output from the tkprof tool. This can also be used to generate explain plan output.