In the present study, one of the possible methods of the bacterial cellulose processing is proposed via its dissolution in N-methylmorpholine-N-oxide using the stage of mechano-chemical activation of the solid polymer−solvent system. Preliminary solid-phase activation is apparently a decisive factor affecting the dissolution rate of bacterial cellulose in N-methylmorpholine-N-oxide. The effects of bacterial cellulose concentration, solvent nature, degree of polymerization and temperature on dissolution time were studied. The rheological behavior of the solutions does not change at 120 °C for at least half an hour that allowed us to process such solutions for films preparation. The films from these solutions by means of dry-wet jet spinning in aqueous coagulant were formed. The structure of the nascent cellulose and formed films was tested by the X-ray diffraction method and SEM. The thermal behavior of the films revealed an increase in the carbon yield for the formed films compared to the nascent bacterial cellulose. The process of film pyrolysis is accompanied by exothermic effects, which are not typical for wood cellulose. Some reasons of such thermal behavior are considered.