Beyonce.

Beyoncé by far.

Bigger album sales, bigger singles, bigger touring force, more acclaim, and more iconic.

Well Forbes.

As of late, P!nk

Beyoncé Beyoncé

P!nk
CTMH - 3 million
M!ssw/e - 12.5 million
Try This - 3 million
IND - 6.8 million
Funhouse - 6.2 million
TTAL - 3.4(so far)

Beyonce:
DIL - 9 million
B'Day - 6.1 million
IASF - 7 million
4 - 2.8 million

with P!nks last for attempts to be even with Beyonce:
24.9(25)[Beyonce] vs. 19.4(19.5 - 20)[P!nk]

or I could add in DC's sales(which are part of Beyonce's sales)

but both are very successful

Over all: Beyonce
ATM(Because Bey is dormant): P!nk

Beyoncé

It's clear what your intentions were, though.

King B always comes out on top

P!nk as a musician since she has sold more albums and singles (SOLO) & has better touring receipts.

Beyonce as a business woman.

Right now? P!nk.

Overall? Probably Bey, but P!nk's sales and tours are nothing to scoff at, and I wouldn't be surprised if her next era(s) trumped Beyonce's.

Beyonce is more successful but her success is somewhat formulaic: she's from a popular girl band so people knew her already. Would she have been as successful had she been a solo singer/wasn't dating a hip hop mogul? Maybe. Beyonce also has tons of endorsement deals, perfume line, and most important, the backing of a well-oiled publicity team. She also makes hits and I think we all know how radio/the public love hits that are not very good music. Also, she's very good-looking and fans (and sponsors) latch on to that.

Personally, I find P!nk's success more intriguing. She doesn't have many endorsement deals; she herself has said that a publicity person once told her no one's ever going to put her on the cover of a magazine because she's not pretty enough. Her musical styling is not hip-hop or dancey let's-go-out-to-the-clubs type.

P!nk is not a commercial artist. She doesn't need a perfume line and or be a judge or 10,000 TVCs that keep repeating her music to sell albums/singles/tour tickets. She writes her own songs, does her own things, doesn't always get recognized at award shows but in the end people will remember her as a talented artist.

Probably Beyonce, but that's nothing to brag about.