Tóm tắt: We investigate how to partition a rectangular region of length $L_1$ and height $L_2$ into $n$ rectangles of given areas $(a_1, ldots, a_n)$ using two-stage guillotine cuts, so as to minimize either (i) the sum of the perimeters, (ii) the largest perimeter, or (iii) the maximum aspect ratio of the rectangles. These problems play an important role in the ongoing Vietnamese land-allocation reform, as well as in the optimization of matrix multiplication algorithms. We show that the first problem can be solved to optimality in $O(n log n)$, while the two others are NP-hard. We propose mixed integer linear programming formulations and a binary-search based approach for solving the NP-hard problems. Experimental analyses are conducted to compare the solution approaches in terms of computational efficiency and solution quality, for different objectives.