In terms of absolute stregth, men are better in speed and force production, but I'll drop this here ""Based on a strength-to-lean-body-mass ratio, women are about equal in strength to men, and when strength is calculated per cross-sectional area of muscle, no significant gender difference exists. For example, a 15 cm2 cross-sectional area of an arm flexor has about 19 kg of force for both women and men."
The factors are mostly psychological , therefore people should be treated individually when it comes to physical potential.
However, I think Tsunade's power comes mostly from her chakra control, so she is probably </= to Hashirama.