When a comparison between the performance of batteries with different characteristics, or sizing of a particular battery system in a power system (electrical grid, etc.) is carried out, the usual expression of electrical variables in terms of absolute magnitudes (Volts, etc.) has some important disadvantages derived from the wide range of values these variables can assume, as they are dependant on the "size" of the system, defined by its rated capacity, voltage or current. This makes impossible any direct comparison between different alternatives. Furthermore, it collides with the usual way power engineers use to represent and analyze the electrical power system. This paper proposes the application of a per unit system to batteries to overcome these problems. In this per unit system, all magnitudes are represented as non-dimensional values, with reference to a set of base magnitudes. Therefore, absolute values are converted into relative ones, which allow a direct comparison between different batteries. To apply a per unit system, a set of base magnitudes is studied and defined taking into account the special characteristics of a battery. The conclusion is that with a per unit system the information extracted is more accessible, direct and representative than using absolute magnitudes. (c) 2008 Elsevier Ltd. All rights reserved.