  In healthcare scope, the profound role of insurance companies is undeniable.
Health insurance establishments main responsibility is to support public health
financially and promote the quality of health services. Governments subsidies
to healthcare insurance, insured payments and insurance companies costs must be
specified in such a way that both people and insurers mutually benefit. In this
research, we propose a model for determining healthcare costs paid by health
insurance organization with regard to two major factors, the geographical
regions where the patients live and the seasons when they receive service,
using two-way ANOVA method. Since both effects are found to be significant,
allocating different insurance costs to the people residing in different
regions, and also changing the patterns of insurance extension in different
seasons with regard to the results derived from the research, can detract
healthcare costs and give more satisfaction to the lower income insured
patients.
