We compare the theoretical status and the numerical predictions of two approaches for heavy quark production in the high energy hadron collisions, namely the conventional LO parton model with collinear approximation and $k_T$-factorization approach.
The main assumptions used in the calculations are discussed. To extract the differences coming from the matrix elements we use very simple gluon structure function and fixed coupling. It is shown that the $k_T$-factorization approach calculated formally in LO and with Sudakov form factor accounts for many contributions related usually to NLO (and even NNLO) processes of the conventional parton model
