The impact of covid-19 and crisis shields on the financing of the catering business

Research objective: To point out the details of government aid directed, among others, to catering enterprises in the form of anti-crisis shields and financial shields and to try to assess their effectiveness by analysing the financial result for 2020 on the example of the selected enterprises. Methodology: The study was conducted in the form of a literature review and a case study. The study was conducted in the two selected Polish restaurants, which differed in size, location and customer specification. The study included an analysis of financial documents. Main Findings: The study results presented in this paper confirm that governmental aid was needed, although it was disproportionate. The question is whether it was always sufficient to stabilise the situation in a catering company, in an industry so badly affected by pandemic restrictions, during the COVID-19 crisis remains questionable. Application of the study: The study finding is applicable in practical analysis and evaluation of the support provided by the government to catering entrepreneurs facing a pandemic in 2020. Originality of the study: The paper combines theoretical and practical approaches to the subject of thesupport provided to entrepreneurs within the instruments of anti-crisis shields.