The dynamic internal resistance can be calculated. All you need is a multimeter, and low value high watt resistor, like a 4.7 ohm 5 watt resistor, and a calculator. First measure the exact resistance of the resistor. All resistors have a tolerance rated in %....like 10%, so you need to know the exact resistance. Then measure the battery voltage in an open circuit, or rather unloaded. The last measurement needs to be done quickly as it will effect the outcome. Connect your voltmeter leads across the resistor and connect it across the battery. Measure this voltage and record it as well. Your equation will be [Vo/Vl X R]-R=r, where Vo is the battery voltage unloaded, Vl is battery voltage under load, R is the measured resistance of your resistor, and r is the dynamic internal resistance. It will be in mohms, or 1000ths of an ohm. A good r would be under 100 mohms.