The invention relates to a method for determining the value of one or more parameters relating to the state of health of at least one accumulator of a battery that is intended to provide electrical energy to an external application, an electronic battery management system implementing this method, and a battery provided with this system. The method comprises the steps consisting in particular in: making a series of measurements of N samples, where N≥3, of at least the voltage, the current and the cumulative capacitance, at the terminals of said accumulator, when charging or discharging said accumulator; —creating a minimization loop by varying a current value of the first parameter of the accumulator from a determined initial value, comprising the following steps: (i) calculating N estimated values of a second parameter linked to the state of charge of the accumulator from the current value of the first parameter and said N samples, respectively (ii) calculating N theoretical values of the second parameter (iii) varying the current value of the first parameter, repeating the preceding calculation steps for each variation of said current value of the first parameter, and determining the value of the first parameter as being the current value of the first parameter that minimizes the difference between the estimated values and the theoretical values of the second parameter.