Provided are a battery management system and method for optimizing an internal resistance of a battery. The battery management system includes: a current measurement unit configured to measure a discharging current of the battery; a memory configured to store a plurality of voltage-current characteristic profiles; and a control unit operatively connected to the current measurement unit and the memory and configured to determine a reference profile from the plurality of voltage-current characteristic profiles based on a state of charge and a temperature of the battery. The reference profile includes a start point, an end point, and a plurality of intermediate points positioned between the start point and the end point. The control unit is further configured to: determine an internal resistance of the battery based on the start point and the end point; set one of the plurality of intermediate points as a reference point; determine a reference resistance smaller than the internal resistance based on the reference point and the end point; and determine an optimum resistance larger than the internal resistance based on the discharging current, the internal resistance, the reference resistance, and a predetermined discharge upper limit current.
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