Shares of Dell fell nearly 13 percent Friday as investors took a pessimistic view on plans to reignite the computer maker"s fortunes with a strategy that could lower profits in the short term. Shares tumbled $3.60, or 12.8 percent, to close at $24.54 in trading Friday, on news from Thursday"s earnings report, released after the market"s close. Dell CFO Don Carty told analysts that restructuring costs will cut into profits as the company seeks more acquisitions and layoffs. Carty added that a slower decline in component costs could also have an impact. The outlook overshadowed a 27 percent jump in third-quarter earnings.