According to The Wall Street Journal, Dell offered buyout packages to a portion of its massive workforce. The struggling computer maker currently has 110,000 employees, and with this “voluntary separation program” Dell hopes to streamline its operations. Dell spokesman David Frink said, “a critical element of our strategy has been, and always will be, about improving our cost structure and freeing up capital to make the investments in growth areas that matter to our customers.” Employees have until December 20th to accept the offer. Dell did not say how many jobs it hopes to cut. Dell has struggled to adapt to the post-PC era, with failed attempts at making smartphones and tablets. In addition, Windows 8.1, Microsoft’s latest desktop operating system, has failed to help slow slumping PC sales around the world.