At BIW, Finance, Accounting, and Estimating departments provide financial leadership, guidance, and direction for activities related to financial reporting, financial planning and analysis, cash management, overhead/capex, accounting, taxes, internal audit and internal controls, and estimating (bids, proposals, and change orders). Part of General Dynamics Marine Systems, Bath Iron Works is a full service shipyard specializing in the design, building and support of complex surface combatants for the U.S. Navy.