Battery testers do resistance measurement, sort of. They do it by loading the cell/battery and measuring the voltage. The internal resistance varies with temperature, discharge current and cell age. So you do never get THE resistance, rather a range of typical resistance values.
A very simple measurement can be done by loading the cell with a resistor R1 and measure the viltage U1. Then use another resistor R2 and measure U2. Chose the resistors so that the resulting current is about half the normal current in operation and about twice that current. That will give you a representative value.
Then solve the two equations U1 = E - Ri*U1/R1 and U2 = E - Ri*U2/R2, where E is cell EMF and Ri is cell internal resistance, for Ri.
If you are going to use the cells in a more dynamic situation, it may be better to measure the impedance, Zi. You do that by injecting an AC current (use a blocking capacitor for DC) and measure the resulting AC voltage and current. Calculate Zi from U and I. Select frequency to suit the application. Remember that a high HF impedance usually can be improved by putting a capacitor parallel to the cell.
Gunnar Englund
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100 % recycled posting: Electrons, ideas, finger-tips have been used over and over again...